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 Amendment No. 1
to the Registration Statement on Form SB-2 (file no. 333-79543), and Prospectus,
and to the reference to our firm therein under the caption "ACCOUNTING MATTERS."


                                   Elliott, Davis & Company, LLP


Greenville, South Carolina
July 9, 1999