EXHIBIT 99.1

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 sheet of TIB
Financial Corp. and subsidiaries as of March 31, 2003, and the related
consolidated statements of income for the three-month periods ended March 31,
2003 and 2002, and changes in the stockholders' equity and cash flows for the
three-month periods ended March 31, 2003 and 2002 included in the accompanying
Securities and Exchange Commission Form 10-Q for the period ended March 31,
2003. 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, 2002, and the related consolidated statements
of income, changes in stockholders' equity, and cash flows for the year then
ended (not presented herein); and in our report dated February 21, 2003, 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, 2002 is fairly stated in all material respects in
relation to the consolidated balance sheet from which it has been derived.



/s/ BDO Seidman, LLP
- ------------------------
Atlanta, Georgia
May 9, 2003


                                       21