EXHIBIT 23(C)
Published on December 24, 1996
EXHIBIT 23(c)
PURVIS, GRAY & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
CONSENT OF INDEPENDENT AUDITORS
We consent to the use of our reports dated February 1, 1996, except for
note 2 as to which the date is April 19, 1996, relating to the supplemental
consolidated financial statements of Citi-Bancshares, Inc. included in the
Registration Statement on Form S-4. We also consent to the reference to us
under the heading "Experts" in the Proxy Statement/Prospectus constituting part
of such Registration Statement on Form S-4.
/s/ Purvis, Gray & Company
December 20, 1996
Gainesville, Florida