EXHIBIT 23.4


                      CONSENT OF THE CARSON MEDLIN COMPANY



We hereby consent to the inclusion as Appendix C to the Proxy Statement/
Prospectus constituting part of the Registration Statement on Form S-4 of ABC
Bancorp of our letter to the Board of Directors of Golden Isles Financial
Holdings, Inc. and to the references made to such letter and to the firm in such
Proxy Statement/Prospectus. In giving such consent, we do not thereby admit that
we come within the category of persons whose consent is required under Section 7
of the Securities Act of 1933 or the rules and regulations of the Securities and
Exchange Commission thereunder.


                           /s/ The Carson Medlin Company

                               THE CARSON MEDLIN COMPANY

Tampa, Florida
May 1, 2001