<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>ex232fms8-ltip1875.txt
<DESCRIPTION>EXHIBIT-23.2 - CONSENT OF PUGH & COMPANY, INC.
<TEXT>


                                                                    Exhibit 23.2


                        [PUGH & COMPANY, P.C. LETTERHEAD]


                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors and Shareholders
United Tennessee Bankshares, Inc.
Newport, Tennessee

We  hereby  consent  to  the   incorporation   by  reference  in  the  Company's
Registration Statement on Form S-8 and in the related Prospectus,  of our report
dated March 16, 2001,  relating to the financial  statements of United Tennessee
Bankshares,  Inc.,  incorporated by reference in the Company's  Annual Report on
Form 10-KSB for the year ended December 31, 2000.


                                                 /s/ Pugh & Company, P.C.
                                                 Certified Public Accountants
                                                 Knoxville, Tennessee
                                                 October 12, 2001


</TEXT>
</DOCUMENT>