EXHIBIT 23.5

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report dated February 13, 1997, accompanying the 1996
consolidated financial statements of First Southern Bancshares, Inc. and
subsidiaries incorporated by reference in the Form S-4 Registration Statement
and Prospectus.  We consent to the use of the aforementioned report in this Form
S-4 Registration Statement and Prospectus and to the use of our name as it
appears under the caption "Experts."


                                              BANKS, FINLEY, WHITE & CO.



    
Atlanta, Georgia
    
December 23, 1997