Please wait
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. 2000 Stock Incentive
Plan (Amended August 2005) 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.
Elliott
Davis, LLC
Greenville,
South Carolina
April
15,
2008