EXHIBIT 23.1




               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We have issued our report dated January 27, 2004, included in the Annual Report
of United Community Banks, Inc. and subsidiaries, on Form 10-K for the year
ended December 31, 2003, and incorporated by reference in this Registration
Statement on Form S-4. We consent to the use of the aforementioned report in the
Registration Statement on Form S-4, and to the use of our name as it appears
under the caption "Experts".

                                               /s/PORTER KEADLE MOORE, LLP



Atlanta, Georgia
April 13, 2004