UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549


                                    Form 10-Q

|X|    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934

       For the quarterly period ended June 30, 2006

                                       OR

|_|    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934

       For the transition period from _____ to _____

                       Commission File Number: 000-1170902


                          FLORIDA COMMUNITY BANKS, INC.
             (Exact name of registrant as specified in its charter)

            Florida                                        35-2164765
            -------                                        ----------
 (State or Other Jurisdiction of               (IRS Employer Identification No.)
  Incorporation or Organization)


 1400 North 15th Street, Immokalee, Florida                34142-2202
 ------------------------------------------                ----------
   (Address of Principal Executive Office)             (Including Zip Code)


                                 (239) 657-3171
                 ----------------------------------------------
                (Issuer's Telephone Number, Including Area Code)


                                    No Change
                  --------------------------------------------
                 (Former name, former address and former fiscal
                      year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days.

         Yes     |X|              No   |_|

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, or a non-accelerated filer.


Large accelerated filer |_|  Accelerated filer  |X|  Non-accelerated filer  |_|

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b of the Exchange Act).

         Yes     |_|              No   |X|

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.

 Common Stock, $0.01 par                 Outstanding at July 31, 2006: 5,477,776


<PAGE>

                                    Form 10-Q
                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006



                                TABLE OF CONTENTS
<TABLE>
<CAPTION>

                                                                                                           Page No.
Part I - Financial Information

  Item 1 - Consolidated Financial Statements (Unaudited)

           Consolidated Statements of Financial Condition as of June 30, 2006
<S>                        <C> <C>                                                                             <C>
              and December 31, 2005.......................................................................     3

           Consolidated Statements of Income for the Three Months and Six Months
              Ended June 30, 2006 and 2005................................................................     4

           Consolidated Statement of Shareholders' Equity for the Six Months
              Ended June 30, 2006.........................................................................     5

           Consolidated Statements of Cash Flows for the Six Months
              Ended June 30, 2006 and 2005................................................................     6

           Notes to Consolidated Financial Statements.....................................................     7

  Item 2 - Management's Discussion and Analysis of
           Financial Condition and Results of Operations..................................................    13

  Item 3 - Quantitative and Qualitative Disclosures about Market Risk.....................................    21

  Item 4 - Controls and Procedures........................................................................    23

Part II - Other Information

  Item 1 - Legal Proceedings..............................................................................    24

  Item 1A - Risk Factors..................................................................................    24

  Item 4 - Submission of Matters to a Vote of Security Holders............................................    24

  Item 6 - Exhibits.......................................................................................    25

Signatures
</TABLE>

                                       2

<PAGE>

PART I - FINANCIAL INFORMATION
Item 1 - Financial Statements

                          FLORIDA COMMUNITY BANKS, INC.
                 CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION
                 June 30, 2006 (Unaudited) and December 31, 2005

<TABLE>
<CAPTION>

                                                                                    June 30,
                                                                                      2006           December 31,
                                                                                   (Unaudited)           2005
Assets
<S>                                                                             <C>               <C>
   Cash and due from banks.................................................     $     18,798,843  $      27,177,610
   Interest-bearing demand deposits with banks.............................              994,290          5,002,739
   Federal funds sold......................................................           27,846,000            188,000
                                                                                ----------------  -----------------
       Cash and Cash Equivalents...........................................           47,639,133         32,368,349

   Securities held-to-maturity, fair value of $55,838,134 in
     2006 and $59,290,254 in 2005..........................................           58,299,465         61,033,171
   Other investment securities.............................................            6,095,465          5,209,265
   Loans held-for-sale.....................................................              389,463            300,000

   Loans, net of unearned income...........................................          900,350,080        791,308,855
   Allowance for loan losses...............................................          (14,850,637)       (11,522,910)
                                                                                ----------------  -----------------
       Net Loans...........................................................          885,499,443        779,785,945

   Premises and equipment, net.............................................           13,693,722         13,776,233
   Accrued interest........................................................            5,123,981          4,941,241
   Foreclosed real estate..................................................            2,203,435          2,203,435
   Deferred taxes, net.....................................................            7,107,768          5,830,225
   Other assets............................................................            1,828,835          1,633,670
                                                                                ----------------  -----------------

       Total Assets........................................................     $  1,027,880,710  $     907,081,534
                                                                                ================  =================

Liabilities and Shareholders' Equity

Liabilities
   Deposits
     Noninterest-bearing...................................................     $    122,806,405  $     129,559,895
     Interest-bearing......................................................          734,950,161        607,695,861
                                                                                ----------------  -----------------
       Total Deposits......................................................          857,756,566        737,255,756

   Short-term borrowings...................................................              100,000         25,088,000
   Accrued interest........................................................            2,553,646          2,399,280
   Deferred compensation...................................................              264,132            281,629
   ESOP note payable.......................................................              445,585                 --
   FHLB advances...........................................................           55,000,000         60,000,000
   Subordinated debentures.................................................           30,929,000         10,310,000
   Income taxes payable....................................................              481,227            626,130
   Other liabilities.......................................................            1,690,934          1,044,957
                                                                                ----------------  -----------------
       Total Liabilities...................................................          949,221,090        837,005,752

Shareholders' Equity
   Common stock - par value $0.01 per share, 10,000,000 shares authorized,
     5,493,141 shares issued and 5,477,776 outstanding at June 30, 2006; and
     5,493,141
     issued and outstanding at December 31, 2005...........................               54,931             54,931
   Paid-in capital.........................................................           18,413,645         18,364,812
   Unearned ESOP shares....................................................             (445,585)                --
   Retained earnings.......................................................           60,636,629         51,656,039
                                                                                ----------------  -----------------
       Total Shareholders' Equity..........................................           78,659,620         70,075,782
                                                                                ----------------  -----------------

Total Liabilities and Shareholders' Equity.................................       $1,027,880,710     $  907,081,534
                                                                                ================  =================
</TABLE>
                 See notes to consolidated financial statements
                                       3

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                        CONSOLIDATED STATEMENTS OF INCOME
            Three Months and Six Months Ended June 30, 2006 and 2005
                                   (Unaudited)
<TABLE>
<CAPTION>

                                                        Three Months                        Six Months
                                                       Ended June 30,                     Ended June 30,
                                               -----------------------------     ----------------------------------
                                                  2006              2005              2006               2005
                                               ------------    -------------     --------------    ----------------

Interest Income
<S>                                            <C>             <C>               <C>               <C>
   Interest and fees on loans.............     $  20,982,340   $   12,863,266    $   39,058,330    $     23,768,540
   Interest and dividends.................           720,012          696,634         1,437,593           1,451,848
   Interest on federal funds sold
     and other interest income............           234,215          107,540           356,322             180,691
                                               -------------   --------------    --------------    ----------------
       Total Interest Income..............        21,936,567       13,667,440        40,852,245          25,401,079
                                               -------------   --------------    --------------    ----------------

Interest Expense
   Interest on deposits...................         7,479,587        3,063,103        13,525,377           5,455,038
   Interest on borrowed funds.............         1,036,866          757,401         1,964,252           1,537,249
                                               -------------   --------------    --------------    ----------------
       Total Interest Expense.............         8,516,453        3,820,504        15,489,629           6,992,287
                                               -------------   --------------    --------------    ----------------

Net Interest Income.......................        13,420,114        9,846,936        25,362,616          18,408,792

Provision for loan losses.................         2,410,000               --         3,390,000                  --
                                               -------------   --------------    --------------    ----------------

Net Interest Income After
   Provision for Loan Losses..............        11,010,114        9,846,936        21,972,616          18,408,792

Noninterest Income
   Customer service fees..................           419,845          370,635           844,766             708,411
   Secondary Market loan fees.............           222,415          313,185           363,076             499,895
   Gain on sale of fixed assets...........                --           21,216                --              21,216
   Other non-interest income..............           479,085          317,804           855,707             694,288
                                               -------------   --------------    --------------    ----------------
       Total Noninterest Income...........         1,121,345        1,022,840         2,063,549           1,923,810
                                               -------------   --------------    --------------    ----------------

Noninterest Expenses
   Salaries and employee benefits.........         2,361,659        1,858,551         4,599,003           3,724,572
   Occupancy and equipment expense........           536,632          483,761         1,051,978             969,454
   Other non-interest expenses............           842,565          819,427         1,551,681           1,352,485
                                               -------------   --------------    --------------    ----------------
       Total Noninterest Expenses.........         3,740,856        3,161,739         7,202,662           6,046,511
                                               -------------   --------------    --------------    ----------------

Income before income taxes................         8,390,603        7,708,037        16,833,503          14,286,091
Provision for income tax expense..........         3,230,631        2,969,540         6,479,627           5,504,756
                                               -------------   --------------    --------------    ----------------

Net Income................................     $   5,159,972   $    4,738,497    $   10,353,876    $      8,781,335
                                               =============   ==============    ==============    ================

Weighted average common
   shares outstanding - basic.............         5,477,776        5,474,240         5,483,294           5,453,378
Weighted average common
   shares outstanding - diluted...........         5,556,366        5,548,093         5,553,970           5,540,610

Basic earnings per common share...........     $        0.94   $         0.87    $         1.89    $           1.61
Diluted earnings per common share.........              0.93             0.85              1.86                1.58

Cash dividends declared
   per common share.......................     $        0.25    $        0.21    $         0.25     $          0.21
</TABLE>
                 See notes to consolidated financial statements
                                       4

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                 CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY
                         Six Months Ended June 30, 2006
                                   (Unaudited)

<TABLE>
<CAPTION>



                                               Common      Paid-in        Unearned        Retained
                                                Stock       Capital      ESOP shares      Earnings         Total
                                             ---------  --------------  -------------  -------------   -------------

<S>      <C> <C>                             <C>        <C>             <C>             <C>             <C>
December 31, 2005..........................  $  54,931  $   18,364,812  $          --  $  51,656,039   $  70,075,782

Unearned ESOP shares.......................         --              --       (445,585)            --        (445,585)

Cash dividends - Common
   $0.25 per share.........................         --              --             --     (1,373,286)     (1,373,286)

Compensation effect of stock options.......         --          48,833             --             --          48,833

Net income - six months ended
   June 30, 2006...........................         --              --             --     10,353,876      10,353,876
                                             ---------  --------------  -------------  -------------   -------------

Balance at June 30, 2006...................  $  54,931  $   18,413,645  $    (445,585) $  60,636,629   $  78,659,620
                                             =========  ==============  =============  =============   =============
</TABLE>


                 See notes to consolidated financial statements
                                       5

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                     Six Months Ended June 30, 2006 and 2005
                                   (Unaudited)

<TABLE>
<CAPTION>

                                                                                            Six Months
                                                                                          Ended June 30,
                                                                                      2006               2005
                                                                                ----------------  -----------------

Operating Activities
<S>                                                                             <C>               <C>
   Net Income................................................................   $     10,353,876  $       8,781,335
   Adjustments to reconcile net income to net cash
     provided by operating activities:
     Provision for loan losses...............................................          3,390,000                 --
     Depreciation, amortization, and accretion, net..........................            550,617            579,726
     Increase in accrued interest receivable.................................           (182,740)          (729,560)
     Increase in accrued interest payable....................................            154,366            516,882
     Increase in deferred tax asset, net.....................................         (1,277,543)          (370,811)
     Gain on sale of premises and equipment..................................                 --            (21,216)
     Other, net..............................................................            254,970           (124,493)
                                                                                ----------------  -----------------
       Net Cash Provided By Operating Activities.............................         13,243,546          8,631,863
                                                                                ----------------  -----------------

Investing Activities
   Proceeds from pay-downs of investment securities held-to-maturity.........          2,628,298          3,840,263
   Purchase of other securities..............................................           (267,200)          (499,188)
   Net increase in loans to customers........................................       (109,130,687)      (116,041,486)
   Purchase of premises and equipment........................................           (396,263)          (852,970)
   Proceeds from the sale of premises and equipment..........................                 --             41,000
                                                                                -----------------  -----------------
       Net Cash Used In Investing Activities.................................       (107,165,852)       (113,512,381)
                                                                                ----------------   -----------------

Financing Activities
   Net increase in demand deposits, NOW accounts and
     savings accounts........................................................         38,373,912         20,353,590
   Net increase in certificates of deposits..................................         82,126,898        107,478,852
   Dividends paid............................................................         (1,373,286)        (1,144,482)
   Repayment of short-term borrowings........................................        (24,988,000)       (13,957,000)
   Repayment of other debt...................................................             (5,267)                --
   Sale of common stock......................................................                 --          1,162,233
   Compensation associated with the issuance of options, net of tax..........             48,833             29,500
   Issuance of subordinated debentures.......................................         20,010,000                 --
   Net increase (decrease) in FHLB advances..................................         (5,000,000)         5,000,000
                                                                                ----------------  -----------------
       Net Cash Provided By Financing Activities.............................        109,193,090        118,922,693
                                                                                ----------------  -----------------

Net Increase in Cash and Cash Equivalents....................................         15,270,784         14,042,175

Cash and Cash Equivalents at Beginning of Period.............................         32,368,349         19,614,078
                                                                                ----------------  -----------------

Cash and Cash Equivalents at End of Period...................................   $     47,639,133  $      33,656,253
                                                                                ================  =================
</TABLE>

See notes to consolidated financial statements
                                       6

<PAGE>

                          FLORIDA COMMUNITY BANKS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  June 30, 2006
                                   (Unaudited)


Note A - Basis of Presentation

Florida  Community  Banks,  Inc.  ("FCBI" or the  "Company")  is a bank  holding
company, which owns all of the common stock of Florida Community Bank ("Bank" or
"FCB") and special purpose  business  trusts  organized to issue Trust Preferred
Securities.  The special  purpose  business  trusts are not  consolidated in the
financial  statements  that are  included  elsewhere  herein.  The  accompanying
unaudited  consolidated  financial  statements  have been prepared in accordance
with generally accepted accounting  principles for interim financial information
and  with the  instructions  to Form  10-Q and  Article  10 of  Regulation  S-X.
Accordingly, they do not include all of the information and disclosures required
by accounting  principles  generally  accepted in the United States for complete
financial statements. In the opinion of management,  all adjustments (consisting
of normal recurring accruals)  considered necessary for a fair presentation have
been included.  Operating  results for the six-month period ended June 30, 2006,
are not necessarily  indicative of the results that may be expected for the year
ending December 31, 2006.

The statement of financial condition at December 31, 2005, has been derived from
the audited  financial  statements at that date, but does not include all of the
information and disclosures required by accounting principles generally accepted
in the United States for complete financial statements.

The  interim  statements  should  be  read in  conjunction  with  the  financial
statements and disclosures  thereto included in Florida Community Banks,  Inc.'s
Form 10-K for the year ended December 31, 2005.

Some items in the June 30, 2005, financial information have been reclassified to
conform to the June 30, 2006, presentation.


Note B - Critical Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America requires  management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and disclosure of contingent  assets and liabilities at the date of
the  financial  statements  and the  reported  amounts of revenues  and expenses
during the reporting period. Actual results could differ from those estimates.

The  determination  of the adequacy of the allowance for loan losses is based on
estimates  that are  particularly  susceptible  to  significant  changes  in the
economic environment and market conditions. In connection with the determination
of the estimated losses on loans,  management obtains independent appraisals for
significant collateral. While management uses available information to recognize
losses on loans,  further  reductions  in the  carrying  amounts of loans may be
necessary based on changes in local economic conditions. In addition, regulatory
agencies, as an integral part of their examination process,  periodically review
the estimated  losses on loans.  Such agencies may require the Bank to recognize
additional losses based on their judgments about  information  available to them
at the time of their  examination.  Because of these  factors,  it is reasonably
possible  that the estimated  losses on loans may change  materially in the near
term.  However,  the amount of the change that is reasonably  possible cannot be
estimated.

                                       7
<PAGE>
                          FLORIDA COMMUNITY BANKS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  June 30, 2006
                                   (Unaudited)


Note B - Critical Accounting Policies - Continued

Recently Adopted Accounting Standards

We adopted  Statement of Financial  Accounting  Standards  ("SFAS") No.  123(R),
Share-based  Payment,  as of  January 1, 2006,  using the  modified  prospective
approach.  The adoption of this  standard did not have a material  effect on the
financial  statements nor is it expected to have a material effect on any future
periods.


Note C - Income Taxes

The effective tax rate of approximately  38.5% for the six months ended June 30,
2006 and 2005 is more than the federal statutory tax rate for corporations; this
is principally  because of the effect of state income taxes,  net of federal tax
benefit.


Note D - Securities

The Company  applies the accounting and reporting  requirements of SFAS No. 115,
Accounting  for Certain  Investments  in Debt and Equity  Securities as amended.
This  pronouncement   requires  that  all  investments  in  debt  securities  be
classified  as  either  "held-to-maturity"  securities,  which are  reported  at
amortized  cost;  trading  securities,  which are  reported at fair value,  with
unrealized  gains and  losses  included  in  earnings;  or  "available-for-sale"
securities,  which are reported at fair value,  with unrealized gains and losses
excluded  from  earnings and reported in a separate  component of  shareholders'
equity (net of deferred tax effect).

The carrying  amounts of securities as shown in the  consolidated  statements of
financial  condition  and their  approximate  fair  values at June 30,  2006 and
December 31, 2005 were as follows:
<TABLE>
<CAPTION>

                                                                      Gross            Gross           Estimated
                                                  Amortized        Unrealized       Unrealized           Fair
                                                    Cost              Gains           Losses             Value
                                               ---------------  ---------------   ---------------  ----------------

Securities Held-to-Maturity

June 30, 2006:
   U. S. Government and
<S>                                            <C>              <C>                <C>              <C>
     agency securities......................   $     1,997,940  $             --  $        78,340  $      1,919,600
   Mortgage-backed securities...............        56,301,524             1,365        2,384,355        53,918,534
                                               ---------------  ----------------  ---------------  ----------------

                                               $    58,299,464  $          1,365  $     2,462,695  $     55,838,134
                                               ===============  ================  ===============  ================

December 31, 2005:
   U. S. Government and
     agency securities......................   $     1,997,481  $             --  $        58,681  $      1,938,800
   Mortgage-backed securities...............        59,035,690            18,534        1,702,770        57,351,454
                                               ---------------  ----------------  ---------------  ----------------

                                               $    61,033,171  $         18,534  $     1,761,451  $     59,290,254
                                               ===============  ================  ===============  ================
</TABLE>

                                       8

<PAGE>
                          FLORIDA COMMUNITY BANKS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  June 30, 2006
                                   (Unaudited)


Note D - Securities - Continued

The following  tables show our  investments'  gross  unrealized  losses and fair
value,  aggregated  by  investment  category and length of time that  individual
securities have been in a continuous unrealized loss position, at June 30, 2006.
<TABLE>
<CAPTION>

                                   Less Than 12 Months           12 Months or More                 Total
                               ---------------------------  --------------------------  ---------------------------
                                    Fair       Unrealized       Fair        Unrealized        Fair       Unrealized
   Description of Securities        Value        Losses         Value         Losses         Value        Losses
-----------------------------  -------------   -----------  -------------  -----------  -------------   -----------

U.S. Government and
<S>                            <C>             <C>          <C>            <C>          <C>             <C>
   agency securities.........  $          --   $        --  $   1,919,600  $    78,340  $   1,919,600   $    78,340
Mortgage-backed
   securities................      2,844,035        49,808     50,462,808    2,334,547     53,306,843     2,384,355
                               -------------   -----------  -------------  -----------  -------------   -----------
Total Temporarily
       Impaired Securities...  $   2,844,035   $    49,808  $  52,382,408  $ 2,412,887  $  55,226,443   $ 2,462,695
                               =============   ===========  =============  ===========  =============   ===========
</TABLE>

Management evaluates securities for other-than-temporary  impairment at least on
a quarterly  basis, and more frequently when economic or market concerns warrant
such evaluation. Consideration is given to (1) the length of time and the extent
to which the fair value has been less than cost, (2) the financial condition and
near-term prospects of the issuer, and (3) the intent and ability of the Company
to retain its investment in the issuer for a period of time  sufficient to allow
for any anticipated recovery in fair value.

The Company believes all individual securities at June 30, 2006, that were in an
unrealized  loss  position or impaired for the  timeframes  indicated  above are
deemed not to be  other-than-temporary  impairments.  Substantially all of these
positions are backed by 1-4 family  mortgages and the  unrealized  loss of these
securities  is based  solely  on  interest  rate  changes  and not due to credit
ratings. Management intends to hold these securities until maturity.


Note E - Subordinated Debentures

On May 12,  2006,  FCBI  Capital  Trust II  ("Trust  II") was  established  as a
Delaware  statutory  trust.  Trust II  received  $20,000,000  in  proceeds.  The
proceeds of the Trust II  transaction  and the $ 10,000,000 in proceeds from the
prior  statutory trust  established  June 21, 2002, FCBI Capital Trust I ("Trust
I")  transaction  were then used by the trusts to  purchase  an equal  amount of
floating rate  subordinated  debentures (the  "subordinated  debentures") of the
Company. The Company has fully and unconditionally guaranteed all obligations of
the trusts on a  subordinated  basis with respect to the  preferred  securities.
Subject to  certain  limitations,  the  preferred  securities  qualify as Tier 1
capital and are presented in the Consolidated  Statements of Financial Condition
as subordinated  debentures.  The sole assets of the trusts are the subordinated
debentures  issued by the Company.  Both the preferred  securities of the trusts
and the subordinated debentures of the Company have approximately 30-year lives.
However,  both the  Company  and the trusts  have call  options  of five  years,
subject to regulatory capital requirements.

                                       9


<PAGE>
                          FLORIDA COMMUNITY BANKS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  June 30, 2006
                                   (Unaudited)


Note F - Shareholders' Equity

In October  2005,  the Company  declared a stock split of 1.2 shares for each of
the  Company's  outstanding  shares of common  stock.  This effect of this stock
split  has  been  retroactively  reflected  in  the  financial  statements.  All
references to weighted average shares outstanding and per share amounts included
in the accompanying  financial  statements and notes reflect the stock split and
its  retroactive  effects.  In March  2006 the ESOP  plan  acquired  shares in a
leveraged transaction (see Note J for further explanation).


Note G - Segment Information

All of the Company's offices offer similar products and services, are located in
the same geographic  region, and serve the same customer segments of the market.
As a  result,  management  considers  all  units as one  operating  segment  and
therefore  feels  that the basic  financial  statements  and  related  footnotes
provide details related to segment reporting.


Note H - Stock-Based Compensation

Stock-Based Compensation

The Company has a stock-based  employee  compensation  plan. Prior to January 1,
2006,  the plan has been  accounted  for under the  provisions  of SFAS No. 123,
Accounting for Stock-Based Compensation, as provided by SFAS No. 148, Accounting
for Stock-Based  Compensation - Transition and  Disclosure.  SFAS No. 148 allows
for a prospective  method of adoption of SFAS No. 123, whereas,  the Company can
prospectively account for the current expense of options granted during 2003 and
thereafter.  The compensation cost recognized for stock options granted in prior
years was calculated based on the fair value at the date of grant. In accordance
with the transition  provisions of SFAS No. 148, this  compensation  expense was
included in net income for all periods as presented. On January 1st of 2006, the
Company adopted SFAS No. 123(R),  Share-Based  Payment. The Company adopted SFAS
No. 123(R) using the modified  prospective  method for interim periods for stock
option  expense.  The  adoption  of SFAS No.  123(R) is not  expected  to have a
material effect on the Company's consolidated operating results.

The Company has used the  Black-Scholes  option pricing model for all grant date
estimations of fair value under SFAS No. 123 and will continue to use this model
as the Company  believes that its stock options have  characteristics  for which
the  Black-Scholes  model  provides an  acceptable  measure of fair  value.  The
expected  term of an option  represents  the  period  of time  that the  Company
expects the options granted to be  outstanding.  The Company bases this estimate
on a number of factors  including  vesting  period,  historical  data,  expected
volatility,  and blackout  periods.  The expected  volatility used in the option
pricing calculation is estimated considering historical volatility.  The Company
believes  that  historical  volatility  is a  good  predictor  of  the  expected
volatility.  The expected  dividend yield represents the expected  dividend rate
that will be paid out on the underlying shares during the expected term of the

                                       10

<PAGE>
                          FLORIDA COMMUNITY BANKS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  June 30, 2006
                                   (Unaudited)


Note H - Stock-Based Compensation - Continued

option,  taking into  account any expected  dividend  increases.  The  Company's
options do not permit  option  holders to receive  dividends  and  therefore the
expected dividend yield was factored into the calculation. The risk-free rate is
assumed to be a short-term  treasury  rate on the date of grant,  such as a U.S.
Treasury zero-coupon issue with a term equal to the expected term of the option.

The additional  disclosure  requirements of SFAS 123(R) have been omitted due to
immateriality.


Note I - Commitments and Contingencies

In the normal course of business the Company  enters into  commitments to extend
credit,  which  are  agreements  to lend to  customers  as long as  there  is no
violation of any condition  established in the contract.  Commitments  generally
have fixed expiration dates or other termination clauses and generally require a
payment of fees.  Since  commitments  may expire  without being drawn upon,  the
total reported above do not necessarily represent expected future cash flows.

Standby letters of credit are commitments issued by the Company to guarantee the
performance  of a customer to a third  party.  These  guarantees  are  primarily
issued  to  support  public  and  private  borrowing   arrangements,   including
commercial  paper,  bond  financing  and  similar  transactions,  and  expire in
decreasing  amounts with terms  ranging from one to four years.  The credit risk
involved in issuing  letters of credit is essentially  the same as that involved
in extending loan facilities to customers.

The following represents the Company's  commitments to extend credit and standby
letters of credit as of June 30, 2006 and December 31, 2005:
<TABLE>
<CAPTION>

                                                                                    June 30,      December 31,
                                                                                      2006               2005
                                                                                ----------------  -----------------

<S>                                                                             <C>               <C>
Commitments to extend credit.................................................   $    232,858,000  $     208,082,000

Standby and commercial letters of credit.....................................          2,898,000          2,771,000
                                                                                ----------------  -----------------

Total commitments and contingencies..........................................   $    235,756,000  $     210,853,000
                                                                                ================  =================
</TABLE>

Florida  Community  Bank,  as  part  of  its  retail  mortgage  loan  production
activities, routinely enters into short-term commitments to originate fixed rate
loans.  Most of the loans will be sold to third party  correspondent  banks upon
closing.  For those loans,  the Company  enters into  individual  forward  sales
commitments at the same time the commitment to originate is finalized. While the
forward  sales  commitments  function  as  an  economic  hedge  and  effectively
eliminate  the  Company's  financial  risk of rate changes  during the rate lock
period,  both the  commitment to originate  mortgage loans that will be sold and
the  commitment to sell the mortgage loans are  derivatives,  the fair values of
which are essentially  equal and offsetting,  whereas the Company primarily acts
as intermediary between the borrower and the ultimate lender.

                                       11

<PAGE>
                          FLORIDA COMMUNITY BANKS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  June 30, 2006
                                   (Unaudited)


Note J - Benefit Plans

The  Company  sponsors a defined  contribution  employee  stock  ownership  plan
("ESOP") for the benefit of its employees.  The ESOP provides for contributions,
as the Board of Directors determines  annually,  made to a trust for the benefit
of participating employees which contribution shall be invested primarily in the
Company's common stock. The shares for this purpose are provided  principally by
the Company's ESOP,  supplemented as needed by newly issued shares. On March 15,
2006,  the ESOP  incurred  $445,535  of debt to  purchase  15,365  shares of the
Company.  The ESOP shares are accounted  for as collateral  for its debt. As the
debt is repaid,  shares are released from collateral and allocated to employees'
accounts  based on the  proportion of debt service paid in the year. The Company
accounts  for  its  ESOP  in  accordance   with   Statement  of  Position  93-6.
Accordingly,  the shares related to debt are reported as unearned ESOP shares in
the  statement of financial  condition.  Dividends on allocated  ESOP shares are
recorded as a reduction  of retained  earnings;  dividends on  unallocated  ESOP
shares are recorded as a reduction of debt and accrued interest.

Note K - Provision for Loan Losses

During  2006 the  company  provided $  3,390,000  in  provision  for loan losses
compared to no provision  for the same period of 2005.  The 2006  provision  was
considered  necessary by management to maintain an adequate allowance to cover a
potential increase in estimated loan losses.

                                       12

<PAGE>

                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


Item 2 - Management's Discussion and Analysis of Financial Condition and Results
         of Operations

This  discussion  is  intended  to  assist  an  understanding  of the  Company's
financial  condition and results of operations.  This analysis should be read in
conjunction  with  the  consolidated  financial  statements  and  related  notes
appearing  in  Item 1 of  the  June  30,  2006,  Form  10-Q,  and  "Management's
Discussion  and  Analysis of  Financial  Condition  and Results of  Operations,"
appearing  in the  Company's  Annual  Report  on Form  10-K for the  year  ended
December 31, 2005.

Forward-Looking Information

Certain  statements  contained in this Quarterly  Report on Form 10-Q, which are
not historical  facts,  are  forward-looking  in nature and relate to trends and
events that may affect the  Company's  future  financial  position and operating
results. In addition, the Company,  through its senior management,  from time to
time makes  forward-looking  public  statements  concerning its expected  future
operations  and  performance  and  other   developments.   All   forward-looking
statements  are made  pursuant  to the safe  harbor  provisions  of the  Private
Securities  Litigation  Reform Act of 1995. The terms  "expect,"  "anticipates,"
"intend" and "project" and similar words or expression  are intended to identify
forward-looking  statements.  In  addition to risks and  uncertainties  that may
affect  operations,  performance,  growth  projections  and the  results  of the
Company's business,  which include,  but are not limited to, fluctuations in the
economy,  the  relative  strength and  weakness in the  commercial  and consumer
sector and in the real estate market,  the actions taken by the Federal  Reserve
Board for the purpose of managing  the economy,  interest  rate  movements,  the
impact of competitive products,  services and pricing, timely development by the
Company of  technology  enhancements  for its  products and  operating  systems,
legislation and similar matters,  the Company's future operations,  performance,
growth  projections  and  results  will  depend on its ability to respond to the
challenges  associated  with a weakening  economy,  particularly  in real estate
development,  which is  prominent  in the  Company's  primary  market.  Although
management  of the Company  believes  that the  expectations  reflected  in such
forward-looking  statements are  reasonable,  it can give no assurance that such
expectations will prove to be correct.  Prospective investors are cautioned that
any such  forward-looking  statements are not guaranties of future  performance,
involve risks and  uncertainties,  and that actual results may differ materially
from those contemplated by such forward-looking statements. The Company makes no
commitment  to update any  forward-looking  statement  or to disclose any facts,
events or  circumstances  that may affect the  accuracy  of any  forward-looking
statement.


FINANCIAL CONDITION

June 30, 2006 compared to December 31, 2005

The Bank continued its operations  concentrating  in the origination of loans in
southwestern  and other areas of Florida.  As discussed more fully below,  loans
increased  13.78% during the first six months of 2006, while equity capital grew
at a slightly lower rate (12.25%).  No significant changes in operating goals or
policies occurred during 2006.

Loans

Loans comprised the largest single  category of the Company's  earning assets on
June 30, 2006. Loans, net of unearned income,  totaled 87.59% of total assets at
June 30, 2006  compared to 87.24% of total assets at December  31, 2005.  During
the first six months of 2006 loan growth slowed,  increasing

                                       13

                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


approximately  $109 million;  lower than comparable periods from last year, $116
million  during the first six months of 2005 and $122.7  million during the last
six months of 2005. With the economy  starting to show signs of slowing down, we
would not be surprised to see this trend continue.

Investment Securities and Other Earning Assets

The investment securities portfolio is used to provide a source of liquidity, to
serve as collateral for borrowings  and to secure certain  government  deposits.
Federal funds sold  increased  $27.7 million during the first six months of 2006
and totaled $27.8 million at June 30, 2006; it is the most liquid  earning asset
and is used to  manage  the  daily  cash  position  of the  Company.  Investment
securities  and  other  short-term  investments  did  not  change  significantly
compared to December 31, 2005 and totaled $64.4 million at June 30, 2006.

Asset Quality

From  December 31, 2005 to June 30,  2006,  the Bank's  asset  quality  remained
satisfactory as measured by three key ratios; however, one loan for $8.9 million
which was moved into  non-accrual  (in  March)  had a  negative  impact on these
ratios. The ratio of loan loss allowance to total nonperforming  assets (defined
as non-accrual  loans,  loans past due 90 days or greater,  restructured  loans,
non-accruing  securities,  and other real estate) deteriorated,  decreasing from
367.3% to 134.9%. The percentage of nonperforming assets to total assets went up
from 0.35% to 1.07%,  and the percentage of  nonperforming  loans to total loans
increased from 0.12% to 0.98%.  During the past six months,  nonperforming loans
have increased  significantly,  primarily due to the non-accrual  loan mentioned
above;  management  has  increased  the  reserve for loan  losses,  but does not
anticipate  any losses at this time.  The allowance for loan losses as a percent
of loans increased from 1.46% at December 31, 2005, to 1.65% at June 30, 2006.

During  the first six  months of 2006,  charge-offs  totaled  $78  thousand  and
recoveries $16 thousand.

Deposits

Total  deposits of $857.8  million at June 30, 2006,  represented an increase of
$120.5 million  (16.34%) from total deposits of $737.3 million at year-end 2005.
The  increase  was  attributable  to  increases  of $79.8  million  in  brokered
certificate of deposits and a $51.8 million  increase in money market  accounts.
At June  30,  2006,  brokered  and  internet  certificates  of  deposit  totaled
approximately $400 million and money market accounts totaled  approximately $178
million.

Shareholders' Equity

Shareholders'  equity  increased $8.6 million from December 31, 2005 to June 30,
2006, due to the retention of earnings,  less $1.4 million in dividends paid. On
June 30, 2006,  the Company and the Bank  exceeded the  regulatory  minimums and
qualified  as  well-capitalized  under the  regulations  of the Federal  Reserve
System, the State of Florida, and the FDIC.

Liquidity Management

Liquidity  is  defined  as the  ability  of a  company  to  convert  assets  (by
liquidating or pledging for borrowings)  into cash or cash  equivalents  without
significant loss.  Liquidity management involves maintaining the ability to meet
the  day-to-day  cash  flow  requirements  of its  customers,  whether  they are

                                       14

                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


depositors wishing to withdraw funds or borrowers  requiring funds to meet their
credit needs. Without proper liquidity management, the Company would not be able
to  perform  the  primary  function  of  a  financial  intermediary  and  would,
therefore,  not  be  able  to  meet  the  production  and  growth  needs  of the
communities it serves.

The primary  function of asset and  liability  management  is not only to ensure
adequate  liquidity in order to meet the needs of its customer base, but also to
maintain  an  appropriate   balance   between   interest-sensitive   assets  and
interest-sensitive  liabilities so that the Company can also meet the investment
requirements of its  shareholders.  Daily  monitoring of the sources and uses of
funds  is  necessary  to  maintain  an  acceptable   position  that  meets  both
requirements. To the Company, both assets and liabilities are considered sources
of liquidity funding and both are, therefore, monitored on a daily basis.

The asset  portion of the balance sheet  provides  liquidity  primarily  through
maturities and the repayment of loan and investment principal. Loans that mature
in one year or less equaled  approximately  $416.2 million at June 30, 2006, and
there are approximately $8.2 million of investment  security repayments expected
within one year.

The liability  portion of the balance sheet provides  liquidity through deposits
to  various  customers'   interest-bearing  and   non-interest-bearing   deposit
accounts,  brokered and internet certificated of deposits. At June 30, 2006, the
Bank  had  funds   available   through  the  purchase  of  federal   funds  from
correspondent  commercial banks up to an aggregate of $55 million and another $7
million  available from the Federal Reserve Bank of Atlanta;  the Company had $5
million  available through a separate line with a commercial bank. The Bank also
has  available a credit line with the Federal Home Loan Bank of Atlanta of up to
15% of assets (approximately $152 million) of which $97 million is available and
unused. At June 30, 2006, the bank had unused collateral totaling  approximately
$34 million, thus limiting the advances potentially available to that amount.

Capital Resources

A strong capital position is vital to the continued profitability of the Company
and the Bank because it promotes depositor and investor  confidence and provides
a solid  foundation  for future  growth of the  organization.  The  Company  has
provided a significant portion of its capital requirements through the retention
of earnings.

On June 21, 2002, FCBI Capital Trust I ("Trust I"), a Delaware statutory trust
established by the Company, received $10,000,000 in proceeds in exchange for
$10,000,000 principal amount of Trust I floating rate cumulative trust preferred
securities (the "preferred securities") in a trust preferred private placement.
On May 12, 2006, FCBI Capital Trust II ("Trust II") was established also as a
Delaware statutory trust. Trust II received $20,000,000 in similar proceeds. The
proceeds of both transactions were then used by the trusts to purchase an equal
amount of floating rate subordinated debentures (the "subordinated debentures")
of the Company. The Company has fully and unconditionally guaranteed all
obligations of the trusts on a subordinated basis with respect to the preferred
securities. Subject to certain limitations, the preferred securities qualify as
Tier 1 capital and are presented in the Consolidated Statements of Financial
Condition as subordinated debentures. The sole assets of the trusts are the
subordinated debentures issued by the Company. Both the preferred securities of
the trusts and the subordinated debentures of the Company have approximately
30-year lives. However, both the Company and the trusts have call options of
five years, subject to regulatory capital requirements.

                                       15


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


FCBI Capital Trust II was established  for two reasons;  to increase the capital
of the Bank (by $8.5 million) and to potentially payoff the original $10,000,000
(Trust  I)  when  it is  callable  next  year  (July  2007).  The  Company  will
participate $10,000,000 in loans until (Trust I) is paid off.

Regulatory  authorities  are placing  increased  emphasis on the  maintenance of
adequate capital. In 1990, new risk-based capital requirements became effective.
The guidelines take into consideration  risk factors,  as defined by regulators,
associated with various categories of assets, both on and off the balance sheet.
Under the guidelines,  capital strength is measured in two tiers, which are used
in conjunction  with  risk-adjusted  assets to determine the risk-based  capital
ratios.  The  Company's  Tier I capital,  which  consists of common  equity less
goodwill plus qualifying Trust Preferred  securities issued,  amounted to $104.7
million  at June 30,  2006.  Tier II  capital  components  include  supplemental
capital  components  such as  qualifying  allowance  for loan  losses  and Trust
Preferred  securities not qualifying as Tier I capital.  Tier I capital plus the
Tier II capital  components are referred to as Total Risk-Based  capital and was
$121.1 million at June 30, 2006.

Management  will continue to monitor the  Company's  asset mix and the loan loss
allowance, which are the areas most affected by the capital requirements.


RESULTS OF OPERATIONS

Three months ended June 30, 2006 and 2005

Summary

Net earnings of the Company for the three  months  ended June 30, 2006,  totaled
$5,159,972  compared to $4,738,497 for the same period in 2005,  representing an
8.9% increase.  The increase was due primarily to loan growth,  which  generated
interest and fee income that was $8.1 million or 63.1% higher than last year.

Net Interest Income

Net interest  income,  the difference  between interest earned on assets and the
cost of interest-bearing  liabilities, is the largest component of the Company's
income.  Net  interest  income  during the three  months  ended  June 30,  2006,
increased $3.6 million or 36.3% from the same period in 2005.  This increase was
due to an increase in interest income from loans,  securities and fed funds sold
of $8.3 million, which was offset by an increase in interest expense on deposits
and borrowed funds of $4.7 million. Loan interest income increased due to higher
rates and an increase in volume.  Interest  expense also increased due to higher
rates and volume,  particularly  on money  market and  certificates  of deposits
accounts.  Earning assets  averaged  $981.8 million during the second quarter of
2006  compared to $721.1  million in the second  quarter of 2005, an increase of
$260.7  million,  with  most  of  the  increase  due  to  loan  growth.  Average
interest-bearing  liabilities  increased  $223.3  million,  from $558.8  million
during the second  quarter of 2005 to $782.1  million  during the same period in
2006,  primarily  due to the  increase in brokered  certificate  of deposits and
money market accounts.

The Company's  net interest  margin for the three months ended June 30, 2006 was
5.42%, the same as it was in the second quarter last year.

                                       16

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


Provision for Loan Losses

The provision for loan losses  represents  the charge against  current  earnings
necessary  to maintain  the reserve for loan losses at a level which  management
considers appropriate. This level is determined based upon the Bank's historical
charge-offs,   management's  assessment  of  current  economic  conditions,  the
composition  of the loan portfolio and the levels of  non-accruing  and past due
loans.  The provision for loan losses was  $2,410,000 for the three months ended
June 30, 2006  compared  to no  provision  during the same period in 2005.  This
increase is due to management's  estimate of the need for an increased allowance
to cover a potential  increase  in  estimated  loan  losses.  Loans  charged off
exceeded  recoveries  by  approximately  $38 thousand for the three months ended
June 30, 2006,  compared to a $65  thousand  net  recovery  for the  three-month
period  ended  June 30,  2005.  The  reserve  for loan  losses as a  percent  of
outstanding  loans, net of unearned  income,  was 1.65% at June 30, 2006 and was
1.48% at June 30, 2005.

Noninterest Income

Noninterest  income for the three  months ended June 30,  2006,  was  $1,121,345
compared to $1,022,840  for the same period of 2005, an increase of $98 thousand
or 9.63%. The increase was primarily due to cash service fees.

Noninterest Expenses

Noninterest  expenses for the three months ended June 30, 2006,  were $3,740,856
reflecting  an  18.32%  increase  from the same  period  of  2005.  The  primary
component of non-interest expense is salaries and benefits, which increased $503
thousand or 27%; all the other expenses combined increased $76 thousand.

Income Taxes

The provision for income taxes of $3,230,631 for the three months ended June 30,
2006, increased $261 thousand compared to the same period of 2005, due to higher
taxable earnings. The effective tax rate for both periods is more than the
statutory federal rate principally because of state income taxes, net of the
federal tax benefit.


Six Months Ended June 30, 2006 and 2005

Summary

Net  earnings  of the Company for the six months  ended June 30,  2006,  totaled
$10,353,876  compared to $8,781,335 for the same period in 2005,  representing a
17.91% increase.  The increase was due primarily to loan growth, which generated
interest and fee income that was $15,289,790 or 64.33% higher than last year.

                                       17

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


Net Interest Income

Net interest  income,  the difference  between interest earned on assets and the
cost of interest-bearing  liabilities, is the largest component of the Company's
net income.  Net  interest  income  during the six months  ended June 30,  2006,
increased $6.9 million or 37.77% from the same period in 2005. This increase was
due  primarily to higher rates and volume on loans,  fed funds sold balances and
to a lesser extent securities, which together increased $15.5 million or 60.83%.
Interest  expense on deposits  increased $8.1 million or 148% and increased $427
thousand  on  borrowed  funds.  Both loans and  deposits  experienced  increased
volume.  Earning assets  averaged  $947.3 million during the first six months of
2006  compared to $694.2  million in 2005,  with the increase due to loans which
increased $253 million and investments and federal funds sold that increased $75
thousand.  Average  interest-bearing  liabilities  increased from $543.7 million
during the second  quarter of 2005 to $771.5  million  during the same period in
2006.  Interest  bearing  checking  accounts  (money  market  and now  accounts)
averaged  $48.2 million  higher in 2006  compared to the second  quarter of 2005
reflecting an increase of 32%, as did average certificates of deposit (up $183.1
million) increasing 65.1%.

The  Company  is in an asset  sensitive  position,  with  $187  million  more in
interest-earning assets subject to re-pricing than interest-bearing  liabilities
over a 12 month  period  than a year ago.  With the Federal  Reserve  increasing
raising  rates 175 basis  points  since last June  (2005),  management  has been
successful in increasing its net interest  margin in a rising rate  environment;
this  despite  the  increasing  cost of  funds,  which  is  rising  faster  as a
percentage  than income on earning  assets.  At June 30, 2006,  the net interest
margin was 5.40% compared to 5.35% last June. To protect the net interest margin
in  declining  rate  environment,  management  has  floor  rates  on most of the
variable rate loans, which will help to keep the margin from dropping too low or
too fast.  Management is also keeping the maturities on its brokered certificate
of deposits short,  in the event that rates do drop suddenly,  which will enable
the Bank to recover  (lower it's cost of funds)  quicker than if the  maturities
were longer (more than 2 years).

Provision for Loan Losses

The provision for loan losses  represents  the charge against  current  earnings
necessary  to maintain  the reserve for loan losses at a level which  management
considers  adequate.  This level is determined based upon the Bank's  historical
charge-offs,   management's  assessment  of  current  economic  conditions,  the
composition  of the loan portfolio and the levels of  non-accruing  and past-due
loans.  The  provision for loan losses was  $3,390,000  for the six months ended
June 30, 2006 and no provision for the comparable  period in 2005. This increase
is due to management's  estimate of the need for an increased allowance to cover
a potential increase in estimated loan losses.  Charge-offs  exceeded recoveries
by  approximately  $62 thousand  during the first six months of 2006 compared to
recoveries that exceeded  charge-offs by  approximately  $88 thousand during the
same  time  period  in  2005.  The  level  of  non-performing   loans  increased
significantly (from $3.1 million to $11 million) during the period from December
31, 2005 to June 30, 2006,  with one large  non-accrual  loan accounting for the
increase.  Again,  management  does not  anticipate any losses from this loan at
this time.

Noninterest Income

Noninterest income for the six months ended June 30, 2006, was $2,063,549
compared to $1,923,810 for the same period of 2005, an increase of 7.26% (2005's
income included a $21 thousand gain from the sale of a fixed asset compared to a
$0 thousand gain in 2006). The primary increase came from service charges on
deposits which increased $136 thousand and cash service fees which increased $98
thousand. Secondary market loan fees declined $137 thousand from a year ago.

                                       18


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


Noninterest Expenses

Noninterest  expenses for the six months ended June 30, 2006, totaled $7,202,662
reflecting  a 19.12%  increase  from  the  same  period  of  2005.  The  primary
components of  noninterest  expenses are salaries and employee  benefits,  which
increased $874 thousand for the six months ended June 30, 2006,  compared to the
same period in 2005.  This increase was due to the growth of the Bank,  but also
reflected the slow down in loan growth as measured by a decrease ($178 thousand)
in the loan costs that are  deferred,  which is included in salary and benefits.
Occupancy expenses (depreciation,  taxes, insurance, electricity, etc) increased
$83  thousand,  due to higher real  estate tax  accruals,  building  maintenance
expenses  and  depreciation  etc.  Other  expenses  (advertising  and  promotion
expenses,  professional fees,  assessment fees, data processing expenses,  other
real estate owned expenses,  etc) were $199 thousand  higher;  mostly related to
higher advertising/public relations expenses and professional fees.

Income Taxes

The provision  for income taxes of $6,479,627  for the six months ended June 30,
2006, increased $975 thousand compared to the same period of 2005, due to higher
pre-tax  income.  The  effective  tax  rate for both  periods  is more  than the
statutory  federal rate  principally  because of state income taxes,  net of the
federal tax benefit.

Other Accounting Issues

In March 2004, the Emerging  Issues Task Force  ("EITF")  reached a consensus on
the  remaining  portions  of EITF  03-01,  The  Meaning of  Other-Than-Temporary
Impairment and It's Application to Certain Investments,  effective for the first
fiscal year or interim period beginning after June 15, 2004. EITF 03-01 provides
guidance for  determining  when an investment is  considered  impaired,  whether
impairment is  other-than-temporary,  and measurement of an impairment  loss. An
investment  is considered  impaired if the fair value of the  investment is less
than its cost.  Generally,  an  impairment  is  considered  other-than-temporary
unless:  (1) the investor has the ability and intent to hold an investment for a
reasonable  period of time sufficient for an anticipated  recovery of fair value
up to (or beyond) the cost of the investment,  and (2) evidence  indicating that
the cost of the  investment is  recoverable  within a reasonable  period of time
outweighs  evidence  to  the  contrary.   If  impairment  is  determined  to  be
other-than-temporary,  then an impairment loss should be recognized equal to the
difference between the investment's cost and its fair value.  Certain disclosure
requirements of EITF 03-01 were adopted in 2003 and the Company began presenting
the new disclosure requirements in its consolidated financial statements for the
year ended December 31, 2003. The recognition  and  measurement  provisions were
initially effective for other-than-temporary impairment evaluations in reporting
periods  beginning  after June 15, 2004. In June 2005, the Financial  Accounting
Standards  Board  ("FASB")  decided  not to provide  additional  guidance on the
meaning of  other-than-temporary  impairment,  but  directed  the staff to issue
proposed  FSP  EITF  03-1-a,  Implementation  Guidance  for the  Application  of
Paragraph  16 of EITF Issue No. 03-1 as final.  However,  in November  2005 FASB
issued  FASB  Staff  Position   (retitled  FSP  115-1/124-1),   The  Meaning  of
Other-Than-Temporary Impairment and its Application to Certain Investments. This
FSP  provides  additional  guidance  on when an  investment  in a debt or equity
security  should  be  considered  impaired  and when that  impairment  should be
considered   other-than-temporary   and   recognized  as  a  loss  in  earnings.
Specifically,  the  guidance  clarifies  that an investor  should  recognize  an
impairment    loss   no   later   than   when   the    impairment    is   deemed
other-than-temporary, even if a decision to sell has not been made. The FSP also
requires  certain  disclosures  about  unrealized  losses  that  have  not  been
recognized as other-than-temporary

                                       19


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


impairments.  The Company applied the guidance in this FSP in 2005 and there was
no material  affect to the results of  operations  or the statement of financial
position.

On December 16,  2004,  the FASB issued SFAS No. 153,  Exchanges of  Nonmonetary
Assets,  an amendment  of APB Opinion No. 29. SFAS No. 153 amends the  principle
that exchanges of nonmonetary  assets should be measured based on the fair value
of the assets exchanged and more broadly provides exceptions regarding exchanges
of  nonmonetary  assets that do not have  commercial  substance.  A  nonmonetary
exchange has  commercial  substance when the future cash flows of the entity are
expected to change significantly as a result of the exchange.  The provisions of
SFAS No. 153 are effective for nonmonetary asset exchanges  occurring in periods
beginning after June 15, 2005.  Management does not believe that the adoption of
this  standard  will have a material  impact on the  financial  condition or the
operating results of the Company.

In May  2005,  the FASB  issued  SFAS No.  154,  Accounting  Changes  and  Error
Corrections, which replaces APB Opinion No. 20, Accounting Changes, and SFAS No.
3, Reporting Accounting Changes in Interim Financial Statements--An Amendment of
APB Opinion No. 28. SFAS No. 154 changes the requirements for the accounting and
reporting  of a change in  accounting  principle.  It applies  to all  voluntary
changes in accounting  principle as well as to changes required by an accounting
pronouncement that does not include specific transition provisions. SFAS No. 154
eliminates  the  requirement  in APB Opinion  No. 20 to include  the  cumulative
effect of changes in accounting  principle in the income statement in the period
of change.  Instead,  to enhance the  comparability  of prior  period  financial
statements,  SFAS No. 154  requires  that  changes in  accounting  principle  be
retrospectively  applied.  Under retrospective  application,  the new accounting
principle is applied as of the  beginning  of the first  period  presented as if
that  principle  had always been used.  The  cumulative  effect of the change is
reflected in the carrying value of assets and liabilities as of the first period
presented  and the  offsetting  adjustments  are  recorded  to opening  retained
earnings.  Each period  presented  is  adjusted  to reflect the  period-specific
effects of applying the change. SFAS No. 154 also redefines "restatement" as the
revising of previously issued financial  statements to reflect the correction of
an  error.   Only  direct  effects  of  the  change  will  be  included  in  the
retrospective application; all indirect effects will be recognized in the period
of change.  If it is  impracticable  to determine the cumulative  effect for all
prior  periods,  the new  accounting  principle  should be applied as if it were
adopted  prospectively from the earliest date practicable.  The Company does not
expect  the  adoption  of  this  statement  to  have a  material  effect  on the
consolidated financial statements.

In February 2006,  the FASB issued SFAS No. 155 entitled  Accounting for Certain
Hybrid  Financial  Instruments.  SFAS No.  155  amends  SFAS No.  133,  entitled
Accounting for Derivative Instruments and Hedging Activities,  and SFAS No. 140,
entitled  Accounting  for  Transfers  and  Servicing  of  Financial  Assets  and
Extinguishments of Liabilities.  This statement permits fair value remeasurement
of certain hybrid  financial  instruments  containing  embedded  derivatives and
requires evaluation of securitized  financial assets for purposes of identifying
items of a derivative nature. The statement includes further clarification as to
the derivative classification of selected financial instruments.  The provisions
of SFAS No. 155 are effective for all financial  instruments  acquired or issued
after the  beginning of the first fiscal year that begins  after  September  15,
2006.  The fair value  "election"  within the  literature  may be utilized  upon
adoption  of the  guidance  related  to hybrid  financial  instruments.  Earlier
adoption is  permitted  as of the  beginning  of a fiscal  year,  provided  that
reporting  entities have not yet issued  financial  statements.  The  provisions
within SFAS No. 155 may be applied to instruments "held" at the date of adoption
on an  instrument-by-instrument  basis. At adoption,  any difference between the
total  carrying  amount of the  individual  components  of the  existing  hybrid
financial  instrument  and the  fair  value  of the  combined  hybrid  financial
instrument should be recognized as a  cumulative-effect  adjustment to beginning
retained

                                       20


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


earnings.  Reporting  entities  should  separately  disclose the gross gains and
losses  that  make  up  the  cumulative-effect  adjustment,   determined  on  an
instrument-by-instrument  basis.  Prior  periods  should  not be  restated.  The
Company does not expect the adoption of this statement to have a material effect
on the consolidated financial statements.

In March  2006,  the FASB  issued  FASB No. 156,  Accounting  for  Servicing  of
Financial  Assets,  ("FAS  156")  which  amends  FASB No.  140,  Accounting  for
Transfers and Servicing of Financial Assets and  Extinguishments of Liabilities.
This  statement   addresses  the   recognition  and  measurement  of  separately
recognized servicing assets and liabilities,  such as those common with mortgage
securitization  activities,  and  provides an  approach  to simplify  efforts to
obtain  hedge-like  accounting.  It also clarifies when an obligation to service
financial  assets  should  be  separately  recognized  as a  servicing  asset or
servicing  liability and requires  that those  separately  recognized  assets or
liabilities be initially  measured at fair value, if  practicable.  FASB No. 156
permits  an entity to choose  either the  amortization  method or the fair value
method  for  subsequent  measurement  and also  permits  a  servicer  that  uses
derivative financial instruments to offset risks on servicing to report both the
derivative  financial  instrument  and related  servicing  asset or liability by
using a consistent  measurement  attribute - fair value. This statement shall be
effective  for  all  separately  recognized  servicing  assets  and  liabilities
acquired  or  issued  after the  beginning  of an  entity's  first  fiscal  year
beginning after September 15, 2006,  with early adoption  permitted.  Management
believes  this  Statement  will  not have a  material  effect  on the  Company's
consolidated financial statements.

In June 2006, the FASB issued  Interpretation No. 48 ("FIN 48"),  Accounting For
Uncertainty in Income Taxes.  FIN 48 clarifies the accounting for uncertainty in
income taxes  recognized in an enterprise's  financial  statements in accordance
with FASB Statement No. 109,  Accounting for Income Taxes.  This  interpretation
prescribes a recognition  threshold and measurement  attribute for the financial
statement  recognition and measurement of a tax position taken or expected to be
taken in a tax  return.  This  interpretation  is  effective  for  fiscal  years
beginning after December 15, 2006. The Company is evaluating any impact that the
adoption of this Interpretation may have on the Company's consolidated financial
statements.


Item 3. Quantitative and Qualitative Disclosures about Market Risk

Market  risk is the risk  arising  from  adverse  changes  in the fair  value of
financial  instruments  due to a change in interest  rates,  exchange  rates and
equity prices.  The Company's  primary  market risk arises from the  possibility
that interest  rates may change  significantly  and affect the fair value of the
Company's financial instruments (also known as interest rate risk).

The primary objective of Asset/Liability  Management at the Company is to manage
interest  rate risk and achieve  reasonable  stability  in net  interest  income
throughout  interest rate cycles.  This is achieved by  maintaining a reasonable
balance   between   rate   sensitive   earning   assets   and   rate   sensitive
interest-bearing  liabilities.  The amount  invested in rate  sensitive  earning
assets  compared  to the  amount of rate  sensitive  liabilities  issued are the
principal factors in projecting the effect that fluctuating  interest rates will
have on future net interest income and the fair value of financial  instruments.
Rate sensitive  earning assets and  interest-bearing  liabilities are those that
can be re-priced to current market rates within a given time period.  Management
monitors  the rate  sensitivity  of all  interest  earning  assets and  interest
bearing  liabilities,  but places particular  emphasis on the upcoming year. The
Company's Asset/Liability

                                       21


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


Management  policy  requires risk  assessment  relative to interest  pricing and
related terms and places limits on the risk to be assumed by the Company.

The Company uses several tools to monitor and manage interest rate  sensitivity.
One of the primary tools is simulation analysis. Simulation analysis is a method
of estimating the fair value of financial instruments, the earnings at risk, and
capital at risk under varying interest rate conditions.  Simulation  analysis is
used to estimate  the  sensitivity  of the  Company's  net  interest  income and
stockholders' equity to changes in interest rates.  Simulation analysis accounts
for the  expected  timing and  magnitude of assets and  liability  cash flows as
interest rates change,  as well as the expected  timing and magnitude of deposit
flows and rate changes  whether or not these deposits  re-price on a contractual
basis. In addition, simulation analysis includes adjustments for the lag between
movements in market interest rates on loans and interest-bearing deposits. These
adjustments  are made to reflect  more  accurately  possible  future cash flows,
re-pricing behavior and ultimately net interest income.

As of June 30,  2006,  the  Company's  simulation  analysis  indicated  that the
Company is at greatest risk in a sudden  decreasing  interest rate  environment.
This analysis  assumes that rates will change  suddenly on a specific  date. The
Company believes that interest rates are near their peak, with possibly one more
hike in rates by the Federal Reserve Bank and then remaining stable for a period
of time  (depending on how the economy  reacts to higher  interest rates and the
cost of  energy  (oil)  etc.).  With the  likelihood  of fewer  rate  increases,
management  will do whatever it can to reduce its interest rate risk exposure by
keeping its liability maturities short and looking at investments with good down
rate (call)  protection in the event that rates do fall. The table below depicts
the  results of the  simulation  assuming  a one and two  percent  decrease  and
increase in market interest rates.

<TABLE>
<CAPTION>

                                                             Estimated Fair Value of Financial Instruments
                                                   ----------------------------------------------------------------
                                                       Down              Up             Down               Up
                                                     1 Percent        1 Percent       2 Percent         2 Percent
                                                   ------------    -------------    -------------    --------------
                                                                        Dollars in Thousands

Interest-earning Assets:
<S>                                                <C>             <C>              <C>              <C>
   Loans.........................................  $    891,995    $     887,414    $     894,136    $      885,040
   Federal funds sold and cash equivalents.......        28,846           28,834           28,852            28,828
   Securities....................................        56,596           54,330           57,490            52,987
                                                   ------------    -------------    -------------    --------------
     Total Interest-earning Assets...............       977,437          970,578          980,478           966,855
                                                   ------------    -------------    -------------    --------------

Interest-bearing Liabilities
   Deposits - Savings and demand.................       329,201          324,841          331,381           322,661
   Deposits - Time...............................       488,408          481,516          491,855           478,069
   Other borrowings..............................        56,245           53,793           57,471            52,567
                                                   ------------    -------------    -------------    --------------
     Total Interest-bearing Liabilities..........       873,854          860,150          880,707           853,297
                                                   ------------    -------------    -------------    --------------

Net Difference in Fair Value.....................  $    103,583    $     110,428    $      99,771    $      113,558
                                                   ============    =============    =============    ==============

Change in Net Interest Income....................  $     (2,410)   $       2,675    $      (4,852)   $        5,320
                                                   ============    =============    =============    ==============
</TABLE>

                                       22

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

The Company has  evaluated  the  effectiveness  of its  disclosure  controls and
procedures  pursuant to Rule 13a-15(e) under the Securities Exchange Act of 1934
(the "Exchange Act"), the Company's chief executive  officer and chief financial
officer  have  concluded  that  as of the  end of the  period  covered  by  this
Quarterly  Report on Form 10-Q  such  disclosure  controls  and  procedures  are
effective to ensure that information required to be disclosed by the Corporation
in  reports  that it  files or  submits  under  the  Exchange  Act is  recorded,
processed,  summarized  and  reported  within  the  time  periods  specified  in
Securities and Exchange Commission rules and forms.

Changes in Internal Controls

During the quarter under report, there was no change in the Company's internal
control over financial reporting that has materially affected, or is reasonably
likely to materially affect, the Company's internal control over financial
reporting.




             [The remainder of this page intentionally left blank.]



                                       23

<PAGE>

                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006


PART II - Other Information

Item 1 - Legal Proceedings

In the ordinary course of business, the Company is subject to legal proceedings,
which involve claims for substantial  monetary relief.  However,  based upon the
advice  of  legal  counsel,   management  is  of  the  opinion  that  any  legal
proceedings,  individually or in the aggregate, will not have a material adverse
effect on the Company's financial condition or results of operations.

Item 1A - Risk Factors

There are no material changes from risk factors as previously disclosed.

Item 4 - Submission of Matters to a Vote of Security Holders

The Annual Meeting of Shareholders  (the "Annual  Meeting") of Florida Community
Banks,  Inc. was held on April 20,  2006,  to consider the election of directors
(Proposal I) and to allow  adjournment of the Annual Meeting if a quorum was not
present in person or by proxy  (Proposal  II), an issue made moot since a quorum
was present.

At the Annual Meeting,  4,013,743 shares were present in person or by proxy. The
following is a summary and tabulation of the matters that were voted upon at the
Annual Meeting:

PROPOSAL I. Election of Directors:
<TABLE>
<CAPTION>

                                                                                  FOR                    WITHHELD
                                                                                ---------                --------
<S>                                                                             <C>                           <C>
       Beauford E. Davidson                                                     4,013,737                     6
       Patrick B. Langford                                                      4,013,737                     6
       Lewis J. Nobles, Jr.                                                     4,013,737                     6
       John R. Olliff                                                           4,013,737                     6
       James O'Quinn                                                            4,013,737                     6
       Stephen L. Price                                                         4,013,737                     6
       Bernard T. Rasmussen                                                     4,013,737                     6
       Daniel G. Rosbough                                                       4,013,737                     6
       James E. Williams, Jr.                                                   4,013,737                     6


PROPOSAL II.  Adjournment if Necessary:

                                                             FOR                 AGAINST               ABSTAIN
                                                     ------------------    ------------------    ------------------
                                                          3,952,059               54,415                 7,269

</TABLE>

                                       24


<PAGE>


Item 6 - Exhibits

The following Exhibits are filed with this report:

<TABLE>
<CAPTION>

<S>     <C>    <C>    <C>    <C>    <C>    <C>
Exhibit No.                                               Exhibit                                          Page

    3.1        Articles of Incorporation of FCBI (included as Exhibit 3.1 to
               FCBI's Registration Statement on Form 8-A filed with the SEC on
               April 15, 2002, and incorporated herein by reference).

    3.2        By-laws of FCBI (included as Exhibit 3.2 to FCBI's Registration
               Statement on Form 8-A filed with the SEC on April 15, 2002, and
               incorporated herein by reference).

    4.1        Subordinated Promissory Note dated December 24, 2001, between
               Florida Community Bank and Independent Bankers Bank of Florida
               (included as Exhibit 4.1 to the Bank's Form 10-KSB for the year
               ended December 31, 2001, and incorporated herein by reference).

    4.2        Specimen Common Stock Certificate of FCBI (included as Exhibit
               4.1 to FCBI's Registration Statement on Form 8-A filed with the
               SEC on April 15, 2002, and incorporated herein by reference).

    10.1       2002 Key Employee Stock Compensation Program of FCBI (included as
               Appendix D to the Bank's Definitive Schedule 14-A filed with the
               FDIC on March 22, 2002, and incorporated herein by reference).

    10.2       Amended and Restated Trust Agreement among Florida Community
               Banks, Inc. as depositor, Wilmington Trust Company as property
               trustee, Wilmington Trust Company, as Delaware trustee, and
               Stephen L. Price, and Thomas V. Ogletree as administrators, dated
               as of June 21, 2002 (included as Exhibit 10.3 to the Company's
               Form 10-Q for the quarter ended June 30, 2002, and incorporated
               herein by reference).

    10.3       Guarantee Agreement between Florida Community Banks, Inc. as
               guarantor, and Wilmington Trust Company as guarantee trustee,
               dated as of June 21, 2002 (included as Exhibit 10.4 to the
               Company's Form 10-Q for the quarter ended June 30, 2002, and
               incorporated herein by reference).

    10.4       Junior Subordinated Indenture between Florida Community Banks,
               Inc. (as Company) and Wilmington Trust Company (as trustee),
               dated as of June 21, 2002 (included as Exhibit 10.5 to the
               Company's Form 10-Q for the quarter ended June 30, 2002, and
               incorporated herein by reference).


</TABLE>

                                       25

<PAGE>


                          FLORIDA COMMUNITY BANKS, INC.
                                  June 30, 2006

<TABLE>
<CAPTION>

Exhibit No.                                               Exhibit                                          Page


    10.5       Employee  Stock  Ownership  Plan  (included as Exhibit 10.5 to
               the Company's Form S-8 filed May 6, 2004 and incorporated herein
               by reference).

    10.6       Amended and Restated Declaration of Trust, dated as of May 12,
               2006, by and among the Company, as Depositor, Wells Fargo Bank,
               National Association, as Institutional Trustee and Delaware
               Trustee, and the Administrators named therein (included as
               Exhibit 10.3 to the Company's Form 8-K filed with the SEC on May
               12, 2006, and incorporated herein by reference).

    10.7       Guarantee Agreement, dated as of May 12, 2006, by and between the
               Company, as Guarantor, and Wells Fargo Bank, National
               Association, as Guarantee Trustee (included as Exhibit 10.2 to
               the Company's Form 8-K filed with the SEC on May 12, 2006, and
               incorporated herein by reference).

    10.8       Indenture, dated as of May 12, 2006, by and between the Company
               and Wells Fargo Bank, National Association, as Trustee (included
               as Exhibit 10.1 to the Company's Form 8-K filed with the SEC on
               May 12, 2006, and incorporated herein by reference).

<S> <C>                                                                                                          <C>
    11         Statement re: computation of earnings per common share                                            28

    14         Code of  Ethics  (included  as  Exhibit  99.1 to the  Company's
               Form  8-K  filed on  March  3,  2003,  and incorporated herein by
               reference.)

    31.1       Chief Executive  Officer - Certification of principal  executive
               officer pursuant to the Exchange Act Rule 13(a)-14(a) or
               15(d)-14(a).                                                                                      29

    31.2       Chief Financial  Officer - Certification of principal  financial
               officer pursuant to the Exchange Act Rule 13(a)-14(a) or
               15(d)-14(a).                                                                                      30

    32.1       Chief Executive Officer - Certification  pursuant to 18 U.S.C.
               Section 1350, as adopted pursuant to Section 906 of the Sarbanes-
               Oxley Act of 2002.                                                                                31

    32.2       Chief Financial Officer - Certification  pursuant to 18 U.S.C.
               Section 1350, as adopted pursuant to Section 906 of the Sarbanes-
               Oxley Act of 2002.                                                                                31

</TABLE>


             [The remainder of this page intentionally left blank.]

                                       26

<PAGE>




                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, thereunto duly authorized.


                           FLORIDA COMMUNITY BANKS, INC.



By:  /s/ Stephen L. Price                              August 8, 2006
     ---------------------------------------------     -------------------------
     Stephen L. Price                                  Date
     President, Chief Executive Officer
     and Chairman of the Board of Directors



     /s/ Guy W. Harris                                 August 8, 2006
     ---------------------------------------------     -------------------------
     Guy W. Harris                                     Date
     Chief Financial Officer



                                       27

<PAGE>


Exhibit 11 - Statements Re: Computation of Per Share Earnings


                          FLORIDA COMMUNITY BANKS, INC.

                    COMPUTATION OF EARNINGS PER COMMON SHARE



The following  tabulation presents the calculation of basic and diluted earnings
per common share for the three-month  and six-month  periods ended June 30, 2006
and 2005.  Average shares  outstanding  have been  retroactively  adjusted on an
equivalent  share  basis for the  effects of the stock  dividends  and splits as
discussed in the notes to the financial statements.

<TABLE>
<CAPTION>


                                                                Three Months                   Six Months
                                                               Ended June 30,                Ended June 30,
                                                     ------------------------------   -----------------------------
                                                          2006            2005             2006           2005
                                                     -------------    -------------   -------------  --------------

Basic Earnings Per Share:
<S>                                                  <C>              <C>             <C>            <C>
   Net income....................................    $   5,159,972    $   4,738,497   $  10,353,876  $    8,781,335
                                                     =============    =============   =============  ==============

   Earnings on common shares.....................    $   5,159,972    $   4,738,497   $  10,353,876  $    8,781,335
                                                     =============    =============   =============  ==============

   Weighted average common shares
     outstanding - basic.........................        5,477,776        5,474,240       5,483,294       5,453,378
                                                     =============    =============   =============  ==============

   Basic earnings per common share...............    $        0.94    $        0.87   $        1.89  $         1.61
                                                     =============    =============   =============  ==============

Diluted Earnings Per Share:
   Net income....................................    $   5,159,972    $   4,738,497   $  10,353,876  $    8,781,335
                                                     =============    =============   =============  ==============

   Weighted average common shares
     outstanding - diluted.......................        5,556,366        5,548,093       5,553,970       5,540,610
                                                     =============    =============   =============  ==============

   Diluted earnings per common share.............    $        0.93    $        0.85   $        1.86  $         1.58
                                                     =============    =============   =============  ==============

</TABLE>

                                       28

<PAGE>




Exhibit 31.1

                    CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, Stephen L. Price, certify that:

1.            I have reviewed this quarterly report on Form 10-Q of Florida
              Community Banks, Inc.

2.            Based on my knowledge, this report does not contain any untrue
              statement of a material fact or omit to state a material fact
              necessary to make the statements made, in light of the
              circumstances under which such statements were made, not
              misleading with respect to the period covered by this report;

3.            Based on my knowledge, the financial statements, and other
              financial information included in this quarterly report, fairly
              present in all material respects the financial condition, results
              of operations and cash flows of the registrant, as of, and for,
              the periods presented in this report;

4.            The registrant's other certifying officer and I are responsible
              for establishing and maintaining disclosure controls and
              procedures (as defined in Exchange Act Rules 13a-15(e) and
              15d-15(e)) and internal control over financial reporting (as
              defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
              registrant and have:

a)            designed such disclosure controls and procedures, or caused such
              disclosure controls and procedures to be designed under our
              supervision, to ensure that material information relating to the
              registrant, including its consolidated subsidiaries, is made known
              to us by others within those entities, particularly during the
              period in which this report is being prepared;

b)            designed such internal control over financial reporting, or caused
              such internal control over financial reporting to be designed
              under our supervision, to provide reasonable assurance regarding
              the reliability of financial reporting and the preparation of
              financial statements for external purposes in accordance with
              generally accepted accounting principles;

c)            evaluated the effectiveness of the registrant's disclosure
              controls and procedures and presented in this report our
              conclusions about the effectiveness of the disclosure controls and
              procedures, as of the end of the period covered by this report
              based on such evaluation; and

d)            disclosed in this report any change in the registrant's internal
              control over financial reporting that occurred during the
              registrant's most recent quarter that has materially affected or
              is reasonably likely to materially affect, the registrant's
              internal control over financial reporting;

5.            The registrant's other certifying officer and I have disclosed,
              based on our most recent evaluation of internal control over
              financial reporting, to the registrant's auditors and the audit
              committee of registrant's board of directors (or persons
              performing the equivalent functions):

a)            all significant deficiencies and material weaknesses in the design
              or operation of internal control over financial reporting which
              are reasonably likely to adversely affect the registrant's ability
              to record, process, summarize and report financial information;
              and

b)            any fraud, whether or not material, that involves management or
              other employees who have a significant role in the registrant's
              internal control over financial reporting.


Date: August 8, 2006                    By: /s/ Stephen L. Price
      -------------------------             ------------------------------------
                                            Stephen L. Price, President,
                                            Chief Executive Officer and
                                            Chairman of the Board of Directors

                                       29

<PAGE>




Exhibit 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Guy W. Harris, certify that:

1.            I have reviewed this quarterly report on Form 10-Q of Florida
              Community Banks, Inc.

2.            Based on my knowledge, this report does not contain any untrue
              statement of a material fact or omit to state a material fact
              necessary to make the statements made, in light of the
              circumstances under which such statements were made, not
              misleading with respect to the period covered by this report;

3.            Based on my knowledge, the financial statements, and other
              financial information included in this quarterly report, fairly
              present in all material respects the financial condition, results
              of operations and cash flows of the registrant, as of, and for,
              the periods presented in this report;

4.            The registrant's other certifying officer and I are responsible
              for establishing and maintaining disclosure controls and
              procedures (as defined in Exchange Act Rules 13a-15(e) and
              15d-15(e)) and internal control over financial reporting (as
              defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
              registrant and have:

a)            designed such disclosure controls and procedures, or caused such
              disclosure controls and procedures to be designed under our
              supervision, to ensure that material information relating to the
              registrant, including its consolidated subsidiaries, is made known
              to us by others within those entities, particularly during the
              period in which this report is being prepared;

b)            designed such internal control over financial reporting, or caused
              such internal control over financial reporting to be designed
              under our supervision, to provide reasonable assurance regarding
              the reliability of financial reporting and the preparation of
              financial statements for external purposes in accordance with
              generally accepted accounting principles;

c)            evaluated the effectiveness of the registrant's disclosure
              controls and procedures and presented in this report our
              conclusions about the effectiveness of the disclosure controls and
              procedures, as of the end of the period covered by this report
              based on such evaluation; and

d)            disclosed in this report any change in the registrant's internal
              control over financial reporting that occurred during the
              registrant's most recent quarter that has materially affected or
              is reasonably likely to materially affect, the registrant's
              internal control over financial reporting;

5.            The registrant's other certifying officer and I have disclosed,
              based on our most recent evaluation of internal control over
              financial reporting, to the registrant's auditors and the audit
              committee of registrant's board of directors (or persons
              performing the equivalent functions):

a)            all significant deficiencies and material weaknesses in the design
              or operation of internal control over financial reporting which
              are reasonably likely to adversely affect the registrant's ability
              to record, process, summarize and report financial information;
              and

b)            any fraud, whether or not material, that involves management or
              other employees who have a significant role in the registrant's
              internal control over financial reporting.


Date: August 8, 2006                             By:  /s/ Guy W. Harris
     --------------------------                       --------------------------
                                                     Guy W. Harris
                                                     Chief Financial Officer


<PAGE>




EXHIBIT 32.1

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
                    AS ADOPTED PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002


In connection with Florida Community Banks, Inc.'s ("Company") Quarterly Report
on Form 10-Q for the period ended June 30, 2006 ("Report"), each of the
undersigned certify that:

1.     The Report fully complies with the requirements of Section 13(a) or 15(d)
       of the Securities Exchange Act of 1934; and

2.     The information contained in the Report fairly presents, in all material
       respects, the financial condition and results of operations of the
       Company.



Date:  August 8, 2006               By:   /s/ Stephen L. Price
       -------------------------          --------------------------------------
                                          Stephen L. Price
                                          President, Chief Executive Officer
                                          and Chairman of the Board of Directors



EXHIBIT 32.2

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
                    AS ADOPTED PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002


In connection with Florida Community Banks, Inc.'s ("Company") Quarterly Report
on Form 10-Q for the period ended June 30, 2006 ("Report"), each of the
undersigned certify that:

1.     The Report fully complies with the requirements of Section 13(a) or 15(d)
       of the Securities Exchange Act of 1934; and

2.     The information contained in the Report fairly presents, in all material
       respects, the financial condition and results of operations of the
       Company.





Date:  August 8, 2006               By:   /s/ Guy W. Harris
       -------------------------          --------------------------------------
                                          Guy W. Harris
                                          Chief Financial Officer