**Exhibit      11 - Statements Re: Computation of Per Share Earnings**

**FLORIDA      COMMUNITY BANKS, INC.**

**COMPUTATION      OF EARNINGS PER COMMON SHARE**

|                                             |   |                               |      |                               |   |      |   |   |       |
|--------------------------------------------------|--------|------------------------------------|-----------|------------------------------------|--------|-----------|--------|--------|------------|
|                                             |   |                               |      |                               |   |      |   |   |       |
|                                             |   | Three                Months        |      | Nine                Months         |   |
|                                             |   | Ended                September 30, |      | Ended                September 30, |   |
|                                             |   | 2006                               |      | 2005                               |   | 2006      |   | 2005   |       |
| **Basic                Earnings Per Share:**     |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Net                income                        |   | $                                  | 5,933,262 |                               | $      | 4,917,310 |   | $      | 16,287,139 |   | $ | 13,698,646 |   |
|                                             |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Earnings                on common shares         |   | $                                  | 5,933,262 |                               | $      | 4,917,310 |   | $      | 16,287,139 |   | $ | 13,698,646 |   |
|                                             |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Weighted                average common shares    |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| outstanding                - basic               |   |                               | 6,570,190 |                               |   | 6,592,220 |   |   | 6,576,386  |   |   | 6,560,286 |   |
|                                             |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Basic                earnings per common share   |   | $                                  | 0.90      |                               | $      | 0.75      |   | $      | 2.48       |   | $ | 2.09 |   |
|                                             |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| **Diluted                Earnings Per Share:**   |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Net                income                        |   | $                                  | 5,933,262 |                               | $      | 4,917,310 |   | $      | 16,287,139 |   | $ | 13,698,646 |   |
|                                             |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Weighted                average common shares    |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| outstanding                - diluted             |   |                               | 6,671,807 |                               |   | 6,668,058 |   |   | 6,664,149  |   |   | 6,636,277 |   |
|                                             |   |                               |      |                               |   |      |   |   |       |   |   |   |   |
| Diluted                earnings per common share |   | $                                  | 0.89      |                               | $      | 0.74      |   | $      | 2.44       |   | $ | 2.06 |   |