EXHIBIT 23.3




               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

        We hereby consent to the  incorporation by reference of our report dated
January 2, 2002,  relating to the  financial  statements  of  Carolina  National
Corporation,  in Amendment No. 2 to the Registration  Statement on Form SB-2 and
Prospectus,  and  to the  reference  to  our  firm  therein  under  the  caption
"Accounting Matters."


                                               Elliott Davis LLP


Greenville, South Carolina
March 6, 2002