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Exhibit
23.1
Consent
of Elliott Davis, LLC
Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board
of
Directors
First
National Bancshares, Inc.
We
consent to the incorporation by reference into this Registration Statement
on
Form S-8 filed by First National Bancshares, Inc. in connection with
registration of shares of its common stock reserved for issuance upon exercise
of options pursuant to the First National Bancshares, Inc./ Carolina National
Corporation 2003 Stock Option Plan of our report dated March 27, 2008, which
is
included in First National Bancshares, Inc. Annual Report on Form 10-K for
the
year ended December 31, 2007.
/s/
Elliott Davis, LLC
Elliott
Davis, LLC
Greenville,
South Carolina
April
15,
2008