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Exhibit
23.2
Consent
of Independent Registered Public Accounting Firm
The
Board
of Directors
Carolina
National Corporation
We
consent to the use 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 incorporated herein by
reference and to the reference to our firm under the heading “Experts” in the
proxy statement-prospectus of First National Bancshares, Inc.
/s/
Elliott Davis, LLC
Columbia,
South Carolina
March
25,
2008