Exhibit 23.4

            [LETTERHEAD OF ELLIOTT, DAVIS & COMPANY APPEARS HERE]




              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


The Board of Directors
SouthBanc Shares, Inc.
Anderson, South Carolina

We consent to the incorporation by reference, in the Registration Statement of
SouthBanc Shares, Inc. on Form S-4, of our report dated November 12, 1999
relating to the consolidated financial statements of SouthBanc Shares, Inc. as
of September 30, 1999 and 1998 and for each of the three years in the period
ended September 30, 1999, which appear in the SouthBanc Shares, Inc.'s, Annual
Report on form 10-K for the year ended September 30, 1999.

We also consent to the reference to us under the heading "Experts" in such
Prospectus.


/s/ Elliott, Davis & Company, LLP

Greenville, South Carolina
April 21, 2000