-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BBJFV/zh/Qp+4W0IOp/4GiNBn/rMLfOPUqk3SGuVhc5Z/RRhCvmg8WSjRLIInMPG
 im5DiOazbDXzzYma+0okSw==

<SEC-DOCUMENT>0001239862-04-000007.txt : 20040122
<SEC-HEADER>0001239862-04-000007.hdr.sgml : 20040122
<ACCEPTANCE-DATETIME>20040122163404
ACCESSION NUMBER:		0001239862-04-000007
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040122
FILED AS OF DATE:		20040122

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABC BANCORP
		CENTRAL INDEX KEY:			0000351569
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				581456434
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		24 2/ND/ AVENUE
		CITY:			MOULTRIE
		STATE:			GA
		ZIP:			31768
		BUSINESS PHONE:		9128901111

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1500
		CITY:			MOULTRIE
		STATE:			GA
		ZIP:			31776

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABC HOLDING CO
		DATE OF NAME CHANGE:	19870119

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LYNCH ROBERT P
		CENTRAL INDEX KEY:			0001239862

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13901
		FILM NUMBER:		04537695

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 3668
		CITY:			MOULTRIE
		STATE:			GA
		ZIP:			31776
		BUSINESS PHONE:		2298901111

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 3668
		CITY:			MOULTRIE
		STATE:			GA
		ZIP:			31776
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType><periodOfReport>2004-01-22</periodOfReport>
    <issuer>
        <issuerCik>0000351569</issuerCik>
        <issuerName>ABC BANCORP</issuerName>
        <issuerTradingSymbol>ABCB</issuerTradingSymbol></issuer><reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001239862</rptOwnerCik>
            <rptOwnerName>LYNCH ROBERT P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>P.O. BOX 3668</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MOULTRIE</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>31776</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
<isDirector>1</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther></reportingOwnerRelationship></reportingOwner><nonDerivativeTable><nonDerivativeTransaction><securityTitle><value>Common</value></securityTitle><transactionDate><value>2004-01-22</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>1000</value></transactionShares><transactionPricePerShare><value>18.07</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>123039</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>Family</value><footnoteId id="F1"/></natur
eOfOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common</value></securityTitle><transactionDate><value>2004-01-22</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>900</value></transactionShares><transactionPricePerShare><value>18.20</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>122139</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>Family</value><footnoteId id="F1"/></natureOfOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common</value
></securityTitle><transactionDate><value>2004-01-22</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>900</value></transactionShares><transactionPricePerShare><value>18.15</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>121239</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>Family</value><footnoteId id="F1"/></natureOfOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common</value></securityTitle><transactionDate><value>2004-01-22</value></transactionDate><transactionCoding><transactionFormType>4<
/transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>200</value></transactionShares><transactionPricePerShare><value>18.10</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>121039</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>Family</value><footnoteId id="F1"/></natureOfOwnership></ownershipNature></nonDerivativeTransaction></nonDerivativeTable><footnotes><footnote id="F1">Reporting person has voting control for shares owned by family members.</footnote></footnotes><remarks/><ownerSignature><signatureName>/s/Robert P. Lynch, by Debbie Boyd, Attorney-In-Fact</signatureName><signatureDate>2004-01-22</signatureDate></own
erSignature></ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----