EXHIBIT 23.1

[Dixon Odom PLLC Logo]

CONSENT OF INDEPENDENT AUDITORS

To the Board of Directors

American Community Bancshares, Inc.

Monroe, North Carolina

We consent to the incorporation by reference in this registration statement of American Community Bancshares, Inc. on Form S-8 of our report, dated January 18, 2002 for the year ended December 31, 2001.

/s/    Dixon Odom PLLC

Sanford, North Carolina

November 11, 2002