EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors
United Community Bancorp
Hickory, North Carolina

We consent to the inclusion in this registration statement of United Community
Bancorp on Form S-4 of our report dated January 18, 2002, on our audits of the
consolidated financial statements of United Community Bancorp for the years
ended December 31, 2001 and 2000. We also consent to the references to our firm
under the caption "Experts."

/s/ Dixon Odom PLLC


Dixon Odom PLLC
Sanford, North Carolina

October 24, 2002