EXHIBIT 23.2





              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby  consent  to the  incorporation  of our  report  dated  May 17,  1999,
relating to the financial  statements of Cornerstone Bancorp in the Registration
Statement on Form SB-2, and Prospectus, and to the reference to our firm therein
under the caption "ACCOUNTING MATTERS."


                                   Elliott, Davis & Company, L.L.P.


Greenville, South Carolina
May 28, 1999