<TABLE> <S> <C>

<ARTICLE> 9
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF HABERSHAM BANCORP FOR THE THREE MONTHS ENDED MARCH
31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL 
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                      11,020,000
<INT-BEARING-DEPOSITS>                               0
<FED-FUNDS-SOLD>                             5,000,000
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                 28,522,000
<INVESTMENTS-CARRYING>                      16,381,000
<INVESTMENTS-MARKET>                        16,398,000
<LOANS>                                    213,411,000
<ALLOWANCE>                                  2,262,000
<TOTAL-ASSETS>                             289,047,000
<DEPOSITS>                                 231,582,000
<SHORT-TERM>                                20,707,000
<LIABILITIES-OTHER>                          8,611,000
<LONG-TERM>                                          0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     2,404,000
<OTHER-SE>                                  25,743,000
<TOTAL-LIABILITIES-AND-EQUITY>             289,047,000
<INTEREST-LOAN>                              5,284,000
<INTEREST-INVEST>                              609,000
<INTEREST-OTHER>                               207,000
<INTEREST-TOTAL>                             6,100,000
<INTEREST-DEPOSIT>                           2,598,000
<INTEREST-EXPENSE>                             641,000
<INTEREST-INCOME-NET>                        2,861,000
<LOAN-LOSSES>                                  123,000
<SECURITIES-GAINS>                              (4,000)
<EXPENSE-OTHER>                              3,848,000
<INCOME-PRETAX>                                881,000
<INCOME-PRE-EXTRAORDINARY>                     881,000
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   617,000
<EPS-PRIMARY>                                      .25
<EPS-DILUTED>                                      .25
<YIELD-ACTUAL>                                    4.09
<LOANS-NON>                                  1,750,637
<LOANS-PAST>                                   247,348
<LOANS-TROUBLED>                               946,000
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                             2,261,000
<CHARGE-OFFS>                                  150,000
<RECOVERIES>                                    28,000
<ALLOWANCE-CLOSE>                            2,262,000
<ALLOWANCE-DOMESTIC>                         2,262,000
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                              0
        

</TABLE>