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<TABLE> <S> <C>
<ARTICLE> 9
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM
10-QSB FOR GEORGIA CAROLINA BANCSHARES FOR THE PERIOD ENDED SEPTEMBER 30, 2000
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-QSB.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
<CURRENCY> US DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 2,894
<INT-BEARING-DEPOSITS> 0
<FED-FUNDS-SOLD> 1,090
<TRADING-ASSETS> 0
<INVESTMENTS-HELD-FOR-SALE> 13,037
<INVESTMENTS-CARRYING> 0
<INVESTMENTS-MARKET> 0
<LOANS> 81,109
<ALLOWANCE> 1,223
<TOTAL-ASSETS> 104,208
<DEPOSITS> 81,144
<SHORT-TERM> 10,981
<LIABILITIES-OTHER> 1,226
<LONG-TERM> 0
0
0
<COMMON> 1
<OTHER-SE> 10,856
<TOTAL-LIABILITIES-AND-EQUITY> 104,208
<INTEREST-LOAN> 4,242
<INTEREST-INVEST> 607
<INTEREST-OTHER> 158
<INTEREST-TOTAL> 5,007
<INTEREST-DEPOSIT> 2,133
<INTEREST-EXPENSE> 2,468
<INTEREST-INCOME-NET> 2,539
<LOAN-LOSSES> 237
<SECURITIES-GAINS> 0
<EXPENSE-OTHER> 3,756
<INCOME-PRETAX> (29)
<INCOME-PRE-EXTRAORDINARY> (29)
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (18)
<EPS-BASIC> (.02)
<EPS-DILUTED> (.02)
<YIELD-ACTUAL> 8.4
<LOANS-NON> 202
<LOANS-PAST> 0
<LOANS-TROUBLED> 0
<LOANS-PROBLEM> 0
<ALLOWANCE-OPEN> 1,000
<CHARGE-OFFS> 65
<RECOVERIES> 41
<ALLOWANCE-CLOSE> 1,223
<ALLOWANCE-DOMESTIC> 1,223
<ALLOWANCE-FOREIGN> 0
<ALLOWANCE-UNALLOCATED> 463
</TABLE>
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