EXHIBIT 23.2

                   Consent of Stewart, Fowler & Stalvey, P.C.



                 [LETTERHEAD OF STEWART, FOWLER & STALVEY, P.C.]

                        INDEPENDENT ACCOUNTANTS' CONSENT



The Board of Directors and Stockholders
Quitman Bancorp, Inc.
100 West Screven Street
Quitman, Georgia 31643



         We consent to incorporation by reference in the Registration  Statement
on Form S-8, of our report dated October 15, 1998  relating to the  consolidated
balance sheets of Quitman Bancorp,  Inc. and subsidiary as of September 30, 1998
and  1997 and the  related  consolidated  statements  of  income,  stockholders'
equity,  and cash flows for the years ended  September 30, 1998 and 1997,  which
report appears in the September 30, 1998 annual report on Form 10-KSB of Quitman
Bancorp, Inc.



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

June 2, 1999

Valdosta, Georgia