10-Q/A

                                
                          UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549
                                
                            FORM 10-Q/A
                                
[X]     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
             OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 1996
                                
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
EXCHANGE ACT OF 1934

For the transaction period from _________________ to_______________________
Commission file number      0-10669
                           CB&T, Inc.
     (Exact name of registrant as specified in its charter)

           Tennessee                               62-1121054
  (State or other jurisdiction of incorporation   (I.R.S. Employer       
               or organization)                   Identification No.)

                101 East Main Street, McMinnville, Tennessee
           (Address of principal executive offices)
                          (Zip Code)
                             37110
        (Registrant's telephone number, including area code)
                          (615) 473-2148

Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days.
Yes   X        No

             APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of September 30, 1996   264,604   shares.


                 This filing contains 3 pages.
                                


  1
                                

                                
                           SIGNATURES


Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the Registrant has duly caused
this report to be signed on its behalf by the undersigned,
thereunto duly authorized.







                               C B & T, INC.


                          By:  /s/ Jeffrey A.Golden
                               __________________________
                               Jeffrey A. Golden, Chairman, President
                               and Chief Executive Officer



                        Date:  January 6, 1997



Pursuant to the requirements of the Securities Exchange Act of
1934, this report has been signed below by the following persons
on behalf of the Registrant and in the capacities and on the
dates indicated.



/s/ Jeffrey A. Golden
_____________________________
Jeffrey A. Golden, Chairman, President
and Chief Executive Officer

(Principal Executive and Financial Officer)

Date:     January 6, 1997


/s/ Susan M. Young
______________________________
Susan M. Young, Vice President
City Bank & Trust Company

(Principal Financial Reporting Officer)

Date:     January 6, 1997


 2

  REVISED EXHIBIT INDEX:

    EX-27

 3

EX-27

 

<ARTICLE> 9
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                           7,718
<INT-BEARING-DEPOSITS>                              55
<FED-FUNDS-SOLD>                                 1,075
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                          0
<INVESTMENTS-CARRYING>                          98,812
<INVESTMENTS-MARKET>                            99,284
<LOANS>                                        141,421
<ALLOWANCE>                                    (1,923)
<TOTAL-ASSETS>                                 256,571
<DEPOSITS>                                     214,818
<SHORT-TERM>                                     1,364
<LIABILITIES-OTHER>                              2,866
<LONG-TERM>                                      6,363
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           830
<OTHER-SE>                                      30,330
<TOTAL-LIABILITIES-AND-EQUITY>                 256,571
<INTEREST-LOAN>                                 10,215
<INTEREST-INVEST>                                4,562
<INTEREST-OTHER>                                   227
<INTEREST-TOTAL>                                15,004
<INTEREST-DEPOSIT>                               6,244
<INTEREST-EXPENSE>                               6,585
<INTEREST-INCOME-NET>                            8,419
<LOAN-LOSSES>                                      301
<SECURITIES-GAINS>                                (12)
<EXPENSE-OTHER>                                  4,634
<INCOME-PRETAX>                                  4,953
<INCOME-PRE-EXTRAORDINARY>                       4,953
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,389
<EPS-PRIMARY>                                    12.81
<EPS-DILUTED>                                    12.81
<YIELD-ACTUAL>                                    8.33
<LOANS-NON>                                        122
<LOANS-PAST>                                       918
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                    121
<ALLOWANCE-OPEN>                                 1,864
<CHARGE-OFFS>                                      292
<RECOVERIES>                                        50
<ALLOWANCE-CLOSE>                                1,923
<ALLOWANCE-DOMESTIC>                                 0
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                              0