10-K/A

2


                                   UNITED STATES
                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, DC 20549
                                    FORM 10-K
 
             [X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                          SECURITIES EXCHANGE ACT OF 1934

                     For the fiscal year ended December 31, 1996.

                     Commission file number         0-10669

                                   C B & T, Inc.
                (Exact name of registrant as specified in its charter)

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

          1O1 East Main Street
         McMinnville, Tennessee                           37110
   (Address of principal executive offices)             (Zip Code)

      Registrant's telephone number, including area code (615) 473-2148

        Securities registered pursuant to Section 12(b) of the Act:

              Title of each class              Name of each exchange
                                                  which registered

                     None



        Securities registered pursuant to Section 12(g) of the Act:

                    Common Stock par value $2.50 per share
                                (Title of class)

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

Indicate  by  check  mark  if  disclosure  of  delinquent  filers
pursuant to Item 405 of Regulation S-K (Section 229.405  of  this
chapter)  is not contained herein, and will not be contained,  to
the  best  of  registrant's knowledge,  in  definitive  proxy  or
information statements incorporated by reference in Part  III  of
this Form 1O-K or any amendment to this Form 10-K.  [X]

This filing contains 63 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,  Chief  Executive
                                   Officer

                              Date:     March 11, 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, Chief Executive Officer

(Principal Executive and Financial Officer)

Date:  March 11, 1997



/s/ Jerry N. Brown
Jerry N. Brown, Senior Vice President
City Bank & Trust Company

(Chief Financial Officer)

Date:  March 11, 1997

 2






SIGNATURES -- Continued



/s/ Robert W. Boyd, Sr.                      /s/ James H. Hillis
Robert W. Boyd, Sr., Director                James H. Hillis, Director

Date:    March  11, 1997                     Date:   March  11, 1997



/s/  Larry  E. Brown                         /s/  J.  Paul Holder
Larry E. Brown, Director                     J. Paul Holder, Director

Date:   March  11, 1997                      Date:   March  11, 1997



/s/  John R. Collier, Jr.                    /s/ M.  Thomas Mullican
John R. Collier, Jr., Director               M. Thomas Mullican, Director

Date:   March  11, 1997                      Date:   March  11, 1997



/s/  James A. Dillon, Jr.                    /s/  James  A. Puckett
James A. Dillon, Jr., Director               James A. Puckett, Director

Date:   March  11, 1997                      Date:   March  11, 1997



/s/  Jeffrey  A. Golden                      /s/  Leon  B. Stribling
Jeffrey A. Golden, Director                  Leon B. Stribling, Director

Date:   March  11, 1997                      Date:   March  11, 1997



/s/  Charles D. Haston                       /s/  James  E. Walling
Charles D. Haston, Director                  James E. Walling, Director

Date:   March  11, 1997                      Date:   March  11, 1997


 3

  

EX-27

 

<ARTICLE> 9
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           6,901
<INT-BEARING-DEPOSITS>                             120
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<TRADING-ASSETS>                                     0
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