-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 S9NKw1YzD3OdNjjZ98sAI+uJWpXsxM409QqiTdEt0Cs6HLv2tXkc/E6xL7J1zt+5
 us0/ZwzfqO955j2ojmOFAQ==

<SEC-DOCUMENT>0001239878-05-000004.txt : 20050112
<SEC-HEADER>0001239878-05-000004.hdr.sgml : 20050112
<ACCEPTANCE-DATETIME>20050112111854
ACCESSION NUMBER:		0001239878-05-000004
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050110
FILED AS OF DATE:		20050112
DATE AS OF CHANGE:		20050112

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HORTMAN EDWIN W JR
		CENTRAL INDEX KEY:			0001239878

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13901
		FILM NUMBER:		05525053

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2298901111

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 3668
		CITY:			MOULTRIE
		STATE:			GA
		ZIP:			31776

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-01-10</periodOfReport>

    <issuer>
        <issuerCik>0000351569</issuerCik>
        <issuerName>ABC BANCORP</issuerName>
        <issuerTradingSymbol>ABCB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001239878</rptOwnerCik>
            <rptOwnerName>HORTMAN EDWIN W JR</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>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President &amp; CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <transactionDate>
                <value>2005-01-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>33.1545</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>19.70</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15789.3178</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Spouse</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Edwin W. Hortman, Jr., by Cara P. Horne, Attorney-In-Fact</signatureName>
        <signatureDate>2005-01-12</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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