EXHIBIT 99.1

REPORT OF INDEPENDENT ACCOUNTANTS

Board of Directors and Shareholders
TIB Financial Corp.
Key Largo, Florida

We have reviewed the consolidated balance sheet of TIB Financial Corp. as of
September 30, 2003, the related consolidated statements of income and changes in
shareholders' equity for the quarter and year-to-date periods ended September
30, 2003 and the related consolidated statement of cash flows for the
year-to-date period ended September 30, 2003. These financial statements are the
responsibility of the Company's management.

We conducted our review 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 review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with accounting principles generally accepted in the United States of America.

The consolidated statements of income and changes in shareholders' equity of TIB
Financial Corp. for the quarter and year-to-date periods ended September 30,
2002 and the consolidated statement of cash flows for the year-to-date period
ended September 30, 2002 were reviewed by other accountants whose report dated
November 12, 2002 stated that they were not aware of any material modifications
that should be made to those statements in order for them to be in conformity
with generally accepted accounting principles.

/s/ Crowe Chizek and Company LLC
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Crowe Chizek and Company LLC

Fort Lauderdale, Florida
November 4, 2003