CONSENT OF THE CARSON MEDLIN COMPANY FOR INDEPENDENT



We  hereby  consent  to the  inclusion  as  Appendix  C to the  Prospectus/Proxy
Statement  constituting part of the Registration Statement on Form S-4 of United
Community  Banks,  Inc. of our letter to the Board of Directors  of  Independent
Bancshares,  Inc. and to the  references  made to such letter and to the firm in
such Prospectus/Proxy Statement. In giving such consent, we do not thereby admit
that we come within the  category  of persons  whose  consent is required  under
Section 7 of the  Securities  Act of 1933 or the rules  and  regulations  of the
Securities and Exchange Commission thereunder.





                                     THE CARSON MEDLIN COMPANY

Atlanta, Georgia
June 5, 2000