ex23.htm

We have issued our report dated February 26, 2008, accompanying the consolidated financial statements incorporated by reference in the Annual Report of United Community Banks, Inc. on Form 10-K for the year ended December 31, 2007. We hereby consent to the incorporation by reference of said report in the Registration Statement of United Community Banks, Inc. on Forms S-8 (File No. 33-80885, effective December 27, 1995; File No. 333-70471, effective January 12, 1999; File No. 333-86876, effective April 24, 2002; File No. 333-99849, effective September 19, 2002; File No. 333-120623, effective November 19, 2004; File No. 333-125017, effective May 17, 2005; File No. 333-130489, effective December 20, 2005; File No. 333-145027, effective August 1, 2007;File No. 333-145029, effective August 1, 2007; and File No. 333-146820, effective October 19, 2007), on Forms S-3 (File No. 333-116623, effective July 9, 2004 and File No. 333-127477, effective August 12, 2005) and on Form S-4 (File No. 333-137868, effective October 20, 2006; and File No. 333-141203, effective May 3, 2007).