EXHIBIT 99 - REVIEW REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
TIB FINANCIAL CORP.



TO THE BOARD OF DIRECTORS AND SHAREHOLDERS
OF TIB FINANCIAL CORP. AND SUBSIDIARIES


     We have reviewed the consolidated balance sheets of TIB Financial Corp. and
subsidiaries as of March 31, 2002 and the related consolidated statements of
income for the three-month period ended March 31, 2002 and 2001, and changes in
the shareholders' equity and cash flows for the three-month periods ended March
31, 2002 and 2001 included in the accompanying Securities and Exchange
Commission Form 10-Q for the period ended March 31, 2002. These financial
statements are the responsibility of the Company's management.

     We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data, and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with auditing standards generally accepted in the United States of
America, the objective of which is the expression of an opinion regarding the
financial statements taken as a whole. Accordingly, we do not express such an
opinion.

     Based on our reviews, we are not aware of any material modifications that
should be made to the consolidated financial statements referred to above for
them to be in conformity with accounting principles generally accepted in the
United States of America.

     We have previously audited, in accordance with auditing standards generally
accepted in the United States of America, the consolidated balance sheet as of
December 31, 2001, and the related consolidated statements of income, changes in
shareholders' equity, and cash flows for the year then ended (not presented
herein); and in our report dated February 22, 2002, we expressed an unqualified
opinion on those consolidated financial statements. In our opinion, the
information set forth in the accompanying consolidated balance sheet as of
December 31, 2001 is fairly stated in all material respects in relation to the
consolidated balance sheet from which it has been derived.



/s/ BDO Seidman, LLP
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Atlanta, Georgia
May 8, 2002