<TABLE> <S> <C>

<ARTICLE> 9
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE 12-31-97
10-KSB FINANCIAL STATEMENTS OF GEORGIA CAROLINA BANCSHARES AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<EXCHANGE-RATE>                                      1
<CASH>                                           1,546
<INT-BEARING-DEPOSITS>                             100
<FED-FUNDS-SOLD>                                 3,750
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                     13,778
<INVESTMENTS-CARRYING>                               0
<INVESTMENTS-MARKET>                                 0
<LOANS>                                         19,724
<ALLOWANCE>                                        752
<TOTAL-ASSETS>                                  40,571
<DEPOSITS>                                      32,937
<SHORT-TERM>                                         0
<LIABILITIES-OTHER>                                356
<LONG-TERM>                                          0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                       7,262
<TOTAL-LIABILITIES-AND-EQUITY>                  40,571
<INTEREST-LOAN>                                  2,034
<INTEREST-INVEST>                                  758
<INTEREST-OTHER>                                   171
<INTEREST-TOTAL>                                 2,963
<INTEREST-DEPOSIT>                               1,211
<INTEREST-EXPENSE>                               1,213
<INTEREST-INCOME-NET>                            1,750
<LOAN-LOSSES>                                       16
<SECURITIES-GAINS>                                   2
<EXPENSE-OTHER>                                  1,619
<INCOME-PRETAX>                                    372
<INCOME-PRE-EXTRAORDINARY>                         372
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       234
<EPS-PRIMARY>                                      .37
<EPS-DILUTED>                                      .35
<YIELD-ACTUAL>                                    5.03
<LOANS-NON>                                         43
<LOANS-PAST>                                         0
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                   889
<CHARGE-OFFS>                                      242
<RECOVERIES>                                        89
<ALLOWANCE-CLOSE>                                  752
<ALLOWANCE-DOMESTIC>                               752
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                            318


</TABLE>