Exhibit 23

                       Consent of Independent Accountants

Board of Directors
Greene County Bancshares, Inc.


We consent to the  incorporation by reference in the  registration  statement of
Greene County  Bancshares,  Inc. on Form S-8 (File No.  333-08609) of our report
dated January 28, 2000, on our audits of the consolidated  financial  statements
of Greene County Bancshares, Inc. as of December 31, 1999 and 1998, and for each
of the years in the three year period ended  December 31, 1999,  which report is
included in this Form 10-K.

/s/ PricewaterhouseCoopers, LLP

PricewaterhouseCoopers, LLP


Knoxville, Tennessee
March 24, 2000