KPMG PEAT MARWICK LLP

                              TAX ADVISORS' CONSENT


Board of Directors
Seaboard Savings Bank, Inc., SSB

Board of Directors
United Carolina Bancshares Corporation

We consent to the inclusion of our tax opinion dated October 30, 1995, regarding
the federal and North Carolina income tax consequences of the Merger, in Exhibit
No. 8 of the Form S-4 Registration Statement to be filed with the Securities and
Exchange Commission and to the quotation or summarization of our tax opinion and
the   references  to  our  firm  under  the  headings   "SUMMARY  -  Income  Tax
Consequences",  "PROPOSAL 1: THE MERGER - Certain Income Tax  Consequences"  and
"TAX AND LEGAL MATTERS" in the Prospectus/Proxy Statement.



                                            (Signature of KPMG Peat Marwick LLP)
                                             KPMG Peat Marwick LLP

Raleigh, North Carolina
October 31, 1995





                       INDEPENDENT AUDITORS' CONSENT


The Board of Directors
United Carolina Bancshares Corporation

We consent to incorporation by reference in the Registration Statement on Form
S-4 of United Carolina Bancshares Corporation (the "Corporation") relating to
the merger with Seaboard Savings Bank, Inc., SSB, of our report dated
January 18, 1995, relating to the consolidated balance sheets of United
Carolina Bancshares Corporation and subsidiaries as of December 31, 1994
and 1993, and the related consolidated statements of income,
stockholders' equity and cash flows for each of the years in the
three-year period ended December 31, 1994, which report appears in the
December 31, 1994 annual report on Form 10-K of United Carolina
Bancshares Corporation, and the reference to our firm under the heading
"Experts" in the Registration Statement. Our report dated January 18,
1995, refers to the fact that on December 31, 1993, the Corporation
adopted the provisions of the Financial Accounting Standards Board's
Statement of Financial Accounting Standards No. 115, "Accounting for
Certain Investments in Debt and Equity Securities", and on January 1,
1993, the Corporation adopted the provisions of the Financial Accounting
Standards Board's Statement of Financial Accounting Standards No. 109,
"Accounting for Income Taxes." Our report also refers to the fact that
on January 1, 1994, the Corporation adopted the provisions of the
Financial Accounting Standards Board's Statement of Financial Accounting
Standards No. 112, "Employers' Accounting for Postemployment Benefits".

                             (Signature of KPMG Peat Marwick LLP)

                             KPMG Peat Marwick LLP

Raleigh, North Carolina
October 31, 1995