EXHIBIT No. 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors

Greene County Bancshares and Subsidiaries

Greeneville, Tennessee

We consent to the incorporation by reference in the Form S-8 Registration Statements No. 333-08609, 333-115054 and 333-117791 and the Form S-3 Registration Statement No. 333-115975, of Greene County Bancshares, Inc. of our reports dated March 10, 2006 with respect to the consolidated balance sheets of Greene County Bancshares, Inc. and subsidiaries as of December 31, 2005 and 2004, and the related consolidated statements of income, changes in shareholders’ equity, and cash flows for the years then ended, and management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2005, and the effectiveness of internal control over financial reporting as of December 31, 2005, which reports appear in the December 31, 2005 annual report on Form 10-K of Greene County Bancshares, Inc.

	/s/ Dixon Hughes PLLC
Atlanta, Georgia
March 10, 2006