Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
The
Board of Directors
Carolina National Corporation
We consent to the inclusion of our report dated March 16, 2007, with respect to the consolidated financial statements of Carolina National Corporation and subsidiary in the 2006 Annual Report on Form 10-KSB and to the reference to our firm under the heading "Experts" in this amended Registration Statement and related Prospectus of First National Bancshares, Inc.
/s/ Elliott Davis, LLC
Columbia,
South Carolina
November 6, 2007