-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 zLqQh6KnXaVjfdtn4bbS6Q==

<SEC-DOCUMENT>0001254907-05-000002.txt : 20050112
<SEC-HEADER>0001254907-05-000002.hdr.sgml : 20050112
<ACCEPTANCE-DATETIME>20050112164103
ACCESSION NUMBER:		0001254907-05-000002
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041231
FILED AS OF DATE:		20050112
DATE AS OF CHANGE:		20050112

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SMITH O MITCHELL JR
		CENTRAL INDEX KEY:			0001254907

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13901
		FILM NUMBER:		05526219

	BUSINESS 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>5
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2004-12-31</periodOfReport>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001254907</rptOwnerCik>
            <rptOwnerName>SMITH O MITCHELL 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>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP &amp; Dir of Cred Admin</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>832.6738</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option Plan</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>16.50</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2008-08-19</value>
            </exerciseDate>
            <expirationDate>
                <value>2013-08-19</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>500</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">All transactions have been previously reported.  This Form 5 is being filed to revise Columns 5, 6 &amp; 7 of Table I of Form 4.</footnote>
        <footnote id="F2">All transactions have been previously reported.  This Form 5 is being filed to revise Column 9 of Table II of Form 4.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>O. Mitchell Smith, by Cara P. Horne, Attorney-In-Fact</signatureName>
        <signatureDate>2005-01-12</signatureDate>
    </ownerSignature>
</ownershipDocument>

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