EXHIBIT 23(c)
[MERCER CAPITAL CORPORATION LETTERHEAD]
CONSENT OF MERCER CAPITAL CORPORATION
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Britton & Koontz Capital Corporation of our opinion,
dated September 27, 2000 with respect to the merger of Britton & Koontz Capital
Corporation and Louisiana Bancshares, Inc. and to our firm, respectively,
included in the Registration Statement No. 333-_____ of Britton & Koontz Capital
Corporation (the "Initial Registration Statement") and to the inclusion of such
opinion as an annex to the Initial Registration Statement. By 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.
MERCER CAPITAL CORPORATION
INVESTMENT BANKING
September 27, 2000
/s/ Mercer Capital Management, Inc