CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS
                        FOR UNITED COMMUNITY BANKS, INC.


         We have issued our report dated  February 25, 2000,  except for note 20
as to which the date is March 3, 2000  included  in the Annual  Report of United
Community Banks, Inc. and subsidiaries, on Form 10-K for the year ended December
31, 1999, and incorporated by reference in this  Registration  Statement on Form
S-4.  We consent  to the use of the  aforementioned  report in the  Registration
Statement on Form S-4 and related  prospectus,  and to the use of our name as it
appears under the caption "Experts."




                                       /s/PORTER KEADLE MOORE, LLP

Atlanta, Georgia
___________, 2000