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

**FLORIDA      COMMUNITY BANKS, INC.**

**COMPUTATION      OF EARNINGS PER COMMON SHARE**

|                                                                                    |   | Three                Months    |          |
|-----------------------------------------------------------------------------------------|--------|--------------------------------|---------------|
|                                                                                    |   | Ended                March 31, |          |
|                                                                                    |   | **2007**                       |          | 2006 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| **Basic                Earnings Per Share**                                             |   |                           |          |   |   |   |   |
| Net                income                                                          |   | **$**                          | **4,667,027** |   | $ | 5,193,904 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| Earnings                on common shares                                           |   | **$**                          | **4,667,027** |   | $ | 5,193,904 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| Weighted                average common shares outstanding                - basic   |   |                           | **6,591,387** |   |   | 6,586,648 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| Basic                earnings per common share                                     |   | **$**                          | **0.71**      |   | $ | 0.79 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| **Diluted                Earnings Per Share**                                           |   |                           |          |   |   |   |   |
| Net                income                                                          |   | $                              | 4,667,027     |   | $ | 5,193,904 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| Earnings                on common shares                                           |   | $                              | 4,667,027     |   | $ | 5,193,904 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| Weighted                average common sharesoutstanding                - diluted  |   |                           | 6,700,336     |   |   | 6,671,137 |   |
|                                                                                    |   |                           |          |   |   |   |   |
| Diluted                earnings per common share                                   |   | $                              | 0.70          |   | $ | 0.78 |   |
|                                                                                    |   |                           |          |   |   |   |   |
|                                                                                    |   |                           |          |   |   |   |   |