EXHIBIT 23.4


                          CONSENT OF FINANCIAL ADVISOR



         The undersigned hereby consents to the reference to Financial
Solutions, a division of Financial Supermarkets, Inc. ("Financial Solutions")
and its opinion dated October 6, 2003 in the Registration Statement on Form
S-4, as amended, filed with the Securities and Exchange Commission by Upson
Bankshares, Inc. The undersigned also consents to the delivery of a copy of
such opinion to shareholders of First Polk Bankshares, Inc. and applicable
regulatory authorities.


April 28, 2004


                                             /s/ Edwin B. Burr
                                             -----------------
                                             Edwin B. Burr