EXHIBIT 2.7
                                                                     -----------

                          AGREEMENT AND PLAN OF MERGER


     THIS  AGREEMENT  AND PLAN OF MERGER (the "Agreement") is entered into as of
the  26th  day  of  September,  2001,  by  and  among  PAB  BANKSHARES,  INC., a
corporation  organized  under  the  laws  of  the State of Georgia (the "Holding
Company"),  THE  PARK  AVENUE  BANK,  a Georgia financial institution and wholly
owned  subsidiary  of  the  Holding Company ("Park Avenue"), and FIRST COMMUNITY
BANK  OF  SOUTHWEST  GEORGIA,  a  Georgia financial institution and wholly owned
subsidiary  of  the  Holding  Company.

                              W I T N E S S E T H:
                              - - - - - - - - - -

     WHEREAS, Park Avenue is a financial institution duly organized and existing
under  the  laws  of  the State of Georgia, having its registered office at 3102
North  Oak  Street  Extension,  Valdosta,  Georgia,  Lowndes  County;  and

     WHEREAS,  Park  Avenue  has  authorized  capital stock consisting of 50,000
shares, $10.00 par value per share, of which 50,000 shares have been duly issued
and  are outstanding (the "Park Avenue Common Stock"), and all of which are held
by  the  Holding  Company  as  of  the  date  of  this  Agreement;  and

     WHEREAS,  First  Community  Bank  of  Southwest  Georgia  is  a  financial
institution  duly organized and existing under the laws of the State of Georgia,
having its registered office at 226 S. Broad Street, Bainbridge, Georgia Decatur
County;  and

     WHEREAS,  First  Community  has  authorized  capital  stock  consisting  of
8,000,000 shares, $1.00 par value per share, of which 2,277,516 shares have been
duly issued and are outstanding (the "First Community Common Stock"), and all of
which  are  held  by  the  Holding Company as of the date of this Agreement; and


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     WHEREAS, the Boards of Directors of each of Park Avenue and First Community
(collectively,  the "Constituent Banks") have deemed it advisable to merge First
Community  with  and  into  Park  Avenue (the "Merger") and, by resolutions duly
adopted,  have  approved  the Merger on the terms and conditions hereinafter set
forth  in  accordance  with the laws of the State of Georgia which permit such a
Merger  and  have  directed  that  the  Agreement be submitted to the respective
shareholders  of  Park  Avenue  and  First  Community;  and

     WHEREAS,  the  Holding  Company  is the sole shareholder of Park Avenue and
First Community and believes it is in the best interest of each of them to enter
into  the  Merger,  and  the  Board  of  Directors  of  the  Holding Company, by
resolutions  duly  adopted, has approved the Merger, and the Holding Company has
agreed  to  be  bound  thereby;

     NOW,  THEREFORE,  in  consideration  of  the  premises  and  of  the mutual
agreements,  covenants and conditions hereinafter contained, and for the purpose
of  stating  the  method,  terms  and  conditions  of  the Merger, the manner of
carrying  the  same  into  effect  and  such other details and provisions as are
deemed desirable, the parties hereto have agreed and do hereby agree, subject to
the  terms  and  conditions  hereinafter  set  forth,  as  follows:

                                    ARTICLE I

     Subject  to  the terms and upon satisfaction of all requirements of law and
the conditions specified in this Agreement, including receipt of the approval of
the Georgia Department of Banking and Finance, the Federal Reserve and any other
state  or  federal  regulatory  agency, the Merger shall become effective on the
date  that the Secretary of State of Georgia shall issue a certificate of merger
with respect thereto in accordance with the provisions of Section 7-1-536 of the
Financial Institutions Code of Georgia (the "Effective Date"), at which time the
separate  existence  of First Community shall cease and First Community shall be
merged, pursuant to


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Sections  7-1-530  et.  seq.  of the Financial Institutions Code of Georgia (the
                   ---  ---
"FICG")  with and into Park Avenue, which shall continue its corporate existence
and  be  the  financial institution surviving the Merger (the "Resulting Bank").
The  Merger  shall  become effective upon the Effective Date pursuant to Section
7-1-536  of  the  FICG.

                                   ARTICLE II

     The  name  of the Resulting Bank shall be "The Park Avenue Bank," a Georgia
financial  institution.

                                  ARTICLE III

     The  Resulting  Bank shall be governed by the laws of the State of Georgia.
On  the  Effective  Date,  the existing Articles of Incorporation of Park Avenue
shall  be  the  Articles  of  Incorporation  of the Resulting Bank until further
amended in the manner provided by law.  The purposes and powers of the Resulting
Bank  shall  be as set forth in the currently existing Articles of Incorporation
of  Park  Avenue  until  further  amended  in  the  manner  provided  by  law.

                                   ARTICLE IV

     On  the  Effective  Date,  the  existing Bylaws of Park Avenue shall be the
Bylaws  of  the  Resulting  Bank,  until  the  same shall thereafter be altered,
amended  or  repealed  in  accordance  with  applicable  law,  the  Articles  of
Incorporation  and  said  Bylaws.

                                    ARTICLE V

     On  the  Effective Date, the persons who are the directors and the officers
of  Park  Avenue  immediately prior to the Effective Date shall be the directors
and  officers  of  the  Resulting  Bank  and  shall serve until their respective
successors  are  elected  or  appointed  pursuant to the Bylaws of the Resulting
Bank.  If on the Effective Date a vacancy exists, it may thereafter be filled in
the  manner  provided  by  the  Bylaws  of  the  Resulting  Bank.


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                                   ARTICLE VI

     The  manner  of  carrying into effect the Merger provided in this Agreement
shall  be  as  follows:

          Prior  to the Merger, all outstanding shares of First Community Common
     Stock  are  owned by the Holding Company. On the Effective Date, each share
     of  First  Community  Common Stock issued and outstanding shall be retired,
     canceled  and  extinguished.

                                   ARTICLE VII

     On the Effective Date, all of the assets, liabilities, equity, reserves and
accounts  of  First  Community  shall  be transferred by First Community to Park
Avenue.  From  time  to  time as and when requested by the Resulting Bank, or by
its successors or assigns, First Community shall execute and deliver or cause to
be  executed and delivered all such other instruments and shall take or cause to
be  taken  all  such  further  or  other  actions  as the Resulting Bank, or its
successors  or  assigns, may deem necessary or desirable in order to vest in and
confirm  to  the  Resulting  Bank  and  its  successors and assigns title to and
possession  of  all  the  property,  rights, trusts, privileges, powers, duties,
obligations,  licenses  and franchises of First Community and otherwise to carry
out  the  intent  and  purposes  of  this  Agreement.

                                  ARTICLE VIII

     On  the  Effective  Date,  the  assets,  liabilities,  equity, reserves and
accounts  of  the  Constituent  Banks  shall  be  recorded  on  the books of the
Resulting Bank at the amounts at which they, respectively, shall then be carried
on  the  books  of  said  Constituent  Banks,  subject  to  such  adjustments or
eliminations of intercompany items as may be appropriate in giving effect to the
Merger.


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                                   ARTICLE IX

     Notwithstanding  anything  herein  or  elsewhere  to  the  contrary,  this
Agreement  may  be  terminated and abandoned by First Community, Park Avenue and
the  Holding  Company  by  appropriate  resolution  of  any  of  their Boards of
Directors  at  any  time  prior  to  the  Effective  Date  of  the  Merger.

                                    ARTICLE X

     At  any  time  before or after approval and adoption by the respective sole
shareholders of Park Avenue and First Community, this Agreement may be modified,
amended  or  supplemented  by additional agreements, articles or certificates as
may  be  determined in the judgment of the respective Boards of Directors of the
parties  hereto  to be necessary, desirable or expedient to further the purposes
of  this Agreement, to clarify the intention of the parties, to add to or modify
the  covenants,  terms  or  conditions  contained  herein  or  to  effectuate or
facilitate  any  governmental  approval  of  the  Merger  or  this Agreement, or
otherwise  to  effectuate  or  facilitate  the  consummation of the transactions
contemplated  hereby.

                                   ARTICLE XI

     This  Agreement  may  be  executed  simultaneously  in  any  number  of
counterparts,  each of which shall be deemed an original, but all of which shall
constitute  one  and  the  same  instrument.


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     IN  WITNESS  WHEREOF, each of the Constituent Banks and the Holding Company
have  caused  this  Agreement  to  be  signed  in its corporate name by its duly
authorized  officers  all  as  of  the  date  first  above  written.

                              THE  PARK  AVENUE  BANK


                              By:  /s/  William  S.  Cowart
                                 ------------------------------------------
                                 William  S.  Cowart,  President



                              Attest:  /s/  Arabi  Hall
                                     --------------------------------------
                                     Arabi  Hall,  Asst.  Secretary

                              [BANK  SEAL]



                              FIRST  COMMUNITY  BANK
                              OF  SOUTHWEST  GEORGIA


                              By:  /s/  Jeffrey  E.  Hanson
                                 ------------------------------------------
                                 Jeffrey E. Hanson, President



                              Attest:  /s/  Judy  Powell
                                     --------------------------------------
                                     Judy  Powell,  Secretary

                              [BANK  SEAL]


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                   [Signatures Continued from Preceding Page]


                              PAB  BANKSHARES,  INC.


                              By:  /s/  R.  Bradford  Burnette
                                 ------------------------------------------
                                 R. Bradford Burnette, President and
                                    Chief  Executive  Officer


                              Attest:  /s/  Denise  McKenzie
                                     --------------------------------------
                                     Denise  McKenzie,  Secretary

                              [CORPORATE  SEAL]


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