CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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 included 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."
PORTER KEADLE MOORE LLP
/s/ Porter Keadle Moore, LLP
Atlanta, Georgia
June 1, 2000
