<TABLE> <S> <C>
<ARTICLE> 9
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM GEORGIA
CAROLINA BANCSHARES' FORM 10-QSB AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FORM 10-QSB.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<EXCHANGE-RATE> 1
<CASH> 2,701
<INT-BEARING-DEPOSITS> 0
<FED-FUNDS-SOLD> 1,630
<TRADING-ASSETS> 0
<INVESTMENTS-HELD-FOR-SALE> 12,568
<INVESTMENTS-CARRYING> 0
<INVESTMENTS-MARKET> 0
<LOANS> 80,983
<ALLOWANCE> 1,098
<TOTAL-ASSETS> 104,039
<DEPOSITS> 74,460
<SHORT-TERM> 18,268
<LIABILITIES-OTHER> 667
<LONG-TERM> 0
0
0
<COMMON> 1
<OTHER-SE> 10,643
<TOTAL-LIABILITIES-AND-EQUITY> 104,039
<INTEREST-LOAN> 2,503
<INTEREST-INVEST> 400
<INTEREST-OTHER> 145
<INTEREST-TOTAL> 3,048
<INTEREST-DEPOSIT> 1,231
<INTEREST-EXPENSE> 1,383
<INTEREST-INCOME-NET> 1,665
<LOAN-LOSSES> 144
<SECURITIES-GAINS> 0
<EXPENSE-OTHER> 2,139
<INCOME-PRETAX> (185)
<INCOME-PRE-EXTRAORDINARY> (185)
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (84)
<EPS-BASIC> (.09)
<EPS-DILUTED> (.09)
<YIELD-ACTUAL> 7.7
<LOANS-NON> 247
<LOANS-PAST> 0
<LOANS-TROUBLED> 0
<LOANS-PROBLEM> 0
<ALLOWANCE-OPEN> 1,000
<CHARGE-OFFS> 62
<RECOVERIES> 20
<ALLOWANCE-CLOSE> 1,098
<ALLOWANCE-DOMESTIC> 1,098
<ALLOWANCE-FOREIGN> 0
<ALLOWANCE-UNALLOCATED> 371
</TABLE>