EXHIBIT (22)
                              SUBSIDIARIES OF UCB


                                NAME                                   STATE OF INCORPORATION
                                                                    
United Carolina Bank                                                       North Carolina
United Carolina Bank of South Carolina                                     South Carolina

 
     Names of other subsidiaries of UCB are omitted, which if considered in the
aggregate as a single subsidiary, would not constitute a significant subsidiary
of UCB as of the end of the year covered by this report.
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