EXHIBIT 23.2




          Stewart, Fowler, & Stalvey, P.C.
          CERTIFIED PUBLIC ACCOUNTANTS
          BUSINESS CONSULTANTS
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            3208 Wildwood Plantation Drive - Post Office Box 1887 -
          Valdosta, GA 31603-1887 - (912) 244-1559-Fax(912) 245-7369



                         CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the reference to our firm under the caption
"Experts" included in the Registration Statement on Form SB-2 filed
by Quitman Bancorp, Inc. and to the use therein of our report dated
October 30, 1997, concerning the financial statements of Quitman
Federal Savings and Loan Association.



/s/Stewart, Fowler & Stalvey, P.C.
Stewart, Fowler & Stalvey, P.C.


Valdosta, Georgia
December 19, 1997



                    Member of AICPA Division for CPA Firms -
                   SEC and Private Companies Practice Sections



                                                                                            
Curtis G. Fowler, C.P.A., C.F.P., P.F.S.  Richard A. Stalvey, C.P.A.   James E. Folsom, C.P.A.       Carlton W. Holley, C.P.A.
  C. Wayne Rambo, C.P.A.                    Scott Y. Haynes, C.P.A.    Kenneth E. Hughes, C.P.A.      Jeanne R. Kelley, C.P.A.
  Josie Miller, C.P.A.                        Sue D. Mink, C.P.A.  Susanne S. DeMersseman, C.P.A. Richard M. Stewart, C.P.A. Retired