Exhibit 99(b)
(Coopers & Lybrand letterhead)

REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors and Stockholders
Triangle Bancorp, Inc.

We have examined management's assertion that Triangle Bank maintained an 
effective internal control structure over financial reporting as of December
31, 1996, included in the accompanying Management Report on Financial
Statements, Assessment of the Internal Control Structure over Financial
Reporting, and Compliance with Laws and Regulations.

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
obtaining an understanding of the internal control structure over financial
reporting, testing, and evaluating the design and operating effectiveness
of the internal control structure, and such other procedures as we considered
necessary in the circumstances. We believe that our examination provides a
reasonable basis for our opinion.

Because inherent limitations in any internal control structure, errors and
irregularities may occur and not be detected. Also, projections of any
evaluation of the internal control structure over financial reporting to
future periods are subject to the risk that the internal control structure
may become inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

In our opinion, management's assertion that Triangle Bank maintained an
effective internal control structure over financial reporting as of December
31, 1996, is fairly stated in all material respects, based upon criteria
for effective internal control over financial reporting described in Internal
Control-Integrated Framework, issued by the Committee of Sponsoring
Organizations of the Treadway Commission.

(Sig of Coopers & Lybrand L.L.P.)

March 13, 1997
Raleigh, North Carolina