U. S. SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549
                              
                              
                          FORM 8-K
                              
                              
                       CURRENT REPORT
           PURSUANT TO SECTION 13 OR 15 (D) OF THE
               SECURITIES EXCHANGE ACT OF 1934
                              
                              

Date of report (date of earliest event reported):  December 30, 1997
                                                   -----------------

                         PREMIER BANCSHARES, INC.
          (Exact Name of Premier Bancshares as Specified in its Charter)


     Georgia                            0-24528             58-1793778
----------------------------------------------------------------------------
(State or Other Jurisdiction of     (Commission File     (I.R.S. Employer
Incorporation or Organization)      Number)              Identification No.)


2180 Atlanta Plaza, 950 East Paces Ferry Road, Atlanta, Georgia      30326
----------------------------------------------------------------------------
(Address of Principal Executive Offices)                           (Zip Code)


Registrant's telephone number, including area code:       404-814-3090
                                                          ------------


----------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)



Item 4.     Changes in Registrant's Certifying Accountant

     (a)  On December 29, 1997, on the recommendation of the
          Audit Committee of Premier Bancshares' Board of Directors
          and the approval of Premier Bancshares' Board of Directors,
          Premier Bancshares retained Ernst & Young, LLP, Atlanta, Georgia
          ("E&Y"), to replace Mauldin & Jenkins, LLC, ("M&J") as the
          certifying accountant for Premier Bancshares's consolidated
          financial statements.

     The report of M&J on the consolidated financial
     statements of Premier Bancshares, Inc. and subsidiaries
     for the two years ended December 31, 1996 contained no
     adverse opinion or disclaimer of opinion and were not
     qualified or modified as to uncertainty, audit scope,
     or accounting principles.
     
     There were no disagreements with M&J on any matter of
     accounting principles or practices, financial statement
     disclosure, auditing scope or procedure, or any other
     matter requiring disclosure pursuant to Item 304 of
     Regulation S-K.

Premier Bancshares has requested that M&J furnish it with a
letter addressed to the Commission stating whether or not it
agrees with the above statements.  A copy of such letter,
dated December 30, 1997, is filed as Exhibit 16 to this Form
8-K.

Premier Bancshares had not previously retained or consulted
E&Y with respect to the application of accounting principles
to any transaction, the type of audit opinion that might be
rendered on Premier Bancshares' consolidated financial
statements, or as to any matter that was either the subject
of a disagreement on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedure, or a reportable event (as described in
paragraph (a)(1)(iv) of Item 304 of Regulation S-K).


Item 7.     Financial Statements, Pro Forma Financial Information and Exhibits

     (c)  Exhibit 16.
          
          Mauldin & Jenkins, LLC, Atlanta, Georgia, Letter
          on Change in Certifying Accountant



                         SIGNATURES

     Pursuant to the requirements 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.


                                   PREMIER BANCSHARES, INC.


                          
                              By:  /s/ Darrell D. Pittard
                                   ----------------------------------
                                   Darrell D. Pittard
                                   Chairman & Chief Executive Officer
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U. S. SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549
                              
                              
                          FORM 8-K
                              
                              
                       CURRENT REPORT
           PURSUANT TO SECTION 13 OR 15 (D) OF THE
               SECURITIES EXCHANGE ACT OF 1934
                              
                              

Date of report (date of earliest event reported):  December 30, 1997
                                                   -----------------

                         PREMIER BANCSHARES, INC.
          (Exact Name of Premier Bancshares as Specified in its Charter)

     Georgia                            0-24528             58-1793778
----------------------------------------------------------------------------
(State or Other Jurisdiction of     (Commission File     (I.R.S. Employer
Incorporation or Organization)      Number)              Identification No.)

2180 Atlanta Plaza, 950 East Paces Ferry Road, Atlanta, Georgia      30326
----------------------------------------------------------------------------
(Address of Principal Executive Offices)                           (Zip Code)

Registrant's telephone number, including area code:       404-814-3090
                                                          ------------

----------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

Item 4.     Changes in Registrant's Certifying Accountant

     (a)  On December 29, 1997, on the recommendation of the
          Audit Committee of Premier Bancshares' Board of Directors
          and the approval of Premier Bancshares' Board of Directors,
          Premier Bancshares retained Ernst & Young, LLP, Atlanta, Georgia
          ("E&Y"), to replace Mauldin & Jenkins, LLC, ("M&J") as the
          certifying accountant for Premier Bancshares's consolidated
          financial statements.

     The report of M&J on the consolidated financial
     statements of Premier Bancshares, Inc. and subsidiaries
     for the two years ended December 31, 1996 contained no
     adverse opinion or disclaimer of opinion and were not
     qualified or modified as to uncertainty, audit scope,
     or accounting principles.
     
     There were no disagreements with M&J on any matter of
     accounting principles or practices, financial statement
     disclosure, auditing scope or procedure, or any other
     matter requiring disclosure pursuant to Item 304 of
     Regulation S-K.

Premier Bancshares has requested that M&J furnish it with a
letter addressed to the Commission stating whether or not it
agrees with the above statements.  A copy of such letter,
dated December 30, 1997, is filed as Exhibit 16 to this Form
8-K.

Premier Bancshares had not previously retained or consulted
E&Y with respect to the application of accounting principles
to any transaction, the type of audit opinion that might be
rendered on Premier Bancshares' consolidated financial
statements, or as to any matter that was either the subject
of a disagreement on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedure, or a reportable event (as described in
paragraph (a)(1)(iv) of Item 304 of Regulation S-K).

Item 7.     Financial Statements, Pro Forma Financial Information and Exhibits

     (c)  Exhibit 16.
          
          Mauldin & Jenkins, LLC, Atlanta, Georgia, Letter
          on Change in Certifying Accountant

                         SIGNATURES

     Pursuant to the requirements 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.

                                   PREMIER BANCSHARES, INC.

                          
                              By:  /s/ Darrell D. Pittard
                                   ----------------------------------
                                   Darrell D. Pittard
                                   Chairman & Chief Executive Officer