CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We have issued our report dated March 6, 1998, accompanying the consolidated 
financial statements of United Community Banks, Inc. and Subsidiaries contained
in the 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
September 29, 1998