(LETTERHEAD OF KPMG PEAT MARWICK APPEARS HERE)                  
                                                                   EXHIBIT 23.21


                             TAX ADVISORS' CONSENT
                             ---------------------


Board of Directors
Home Savings Bank of Albemarle, S.S.B.

Board of Directors
BB&T Financial Corporation

We consent to the inclusion of our tax opinion dated December 21, 1993, regard
- -ing the federal and North Carolina income tax consequences of the Conversion
and the Acquisition, in Exhibit No. 8.4 of Post-Effective Amendment No. 2 to the
Form S-3 Registration Statement to be filed with the Securities and Exchange
Commission, and the references to our firm under the headings "SUMMARY - Certain
Federal Income Tax Consequences", "THE OFFERINGS - Certain Federal Income Tax
Consequences" and "Opinions" in the Prospectus/Proxy Statement.



                                               KPMG Peat Marwick

Raleigh, North Carolina
January 5, 1994