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 (the "Opinion") in Amendment No. 3 to the
Registration Statement on Form S-4 (Regis. No. 333-112845) filed with the
Securities and Exchange Commission by Upson Bankshares, Inc. (the "Registration
Statement"). The undersigned also consents to the filing of the Opinion as an
exhibit to the Registration Statement, the incorporation of its text into the
Registration Statement by reference to such exhibit, and the delivery of a copy
of the Opinion to shareholders of First Polk Bankshares, Inc. and applicable
regulatory authorities.



July 26, 2004





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