EXHIBIT 23


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We have issued our report  dated  February  25,  2000,  except for note 20 as to
which  the  date is March  3,  2000,  accompanying  the  consolidated  financial
statements included in the Annual Report of United Communith Banks, Inc. on Form
10-K  for  the  year  ended   December  31,  1999.  We  hereby  consent  to  the
incorporation  by  reference  of said report in the  Registration  Statement  of
United Community Banks, Inc. on Form S-8 (File No. 33-80885,  effective December
27, 1995).


                                                 PORTER KEADLE MOORE, LLP

                                                  /s/ Porter Keadle Moore, LLP

Atlanta, Georgia
March 10, 2000