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                                  EXHIBIT 23.2


                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated January 19, 1996, with respect to the consolidated
financial statements of Community Bancshares, Inc., and Subsidiary included in
this Registration Statement (Form S-4) and related Prospectus of Hancock
Holding Company for the registration of its common stock.





                                     /s/ TAYLOR, POWELL, WILSON & HARTFORD, P.A.





September 6, 1996





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