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                                                                  Exhibit 24(a)

                                    Consent of Joseph Decosimo and Company, LLP


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                                                                   EXHIBIT 24(a)

                    Consent of Independent Public Accountants



        We hereby consent to the inclusion in this Registration Statement on
Form S-4 of our report dated February 10, 1997, with respect to the
consolidated financial statements of East Ridge Bancshares, Inc. and Subsidiary
included in the Registration Statement.  We also consent to the reference to
our firm under the caption "Experts."


                                                Joseph Decosimo and Company, LLP

   
Chattanooga, Tennessee
July 10, 1997