EXHIBIT 23.27

                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------

We hereby consent to the incorporation by reference in the Prospectus/Proxy 
Statement constituting part of this Registration Statement on Form S-3 of BB&T 
Financial Corporation of our report dated March 12, 1993 relating to the 
consolidated financial statements of Security Financial Holding Company, which 
appears in the Current Report on Form 8-K of BB&T Financial Corporation dated 
August 6, 1993.  We also consent to the reference to us under the heading 
"Experts" in such Prospectus/Proxy Statement.


/s/ Price Waterhouse
PRICE WATERHOUSE

Raleigh, North Carolina
January 4, 1994