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CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statements on Form S-8
of First National Bancshares, Inc. pertaining to the First National Bancshares,
Inc. 2008 Restricted Stock Plan (No. 333-153162), First National Bancshares,
Inc. 2000 Stock Incentive Plan as amended August 2005 (No. 333-150243) and the
First National Bancshares, Inc./Carolina National Corporation 2003 Stock Option
Plan (No. 333-150242) of our report dated March 9, 2010, relating to our audit
of the consolidated financial statements which appear in this Annual Report on
Form 10-K of First National Bancshares, Inc. for the year ended December
31, 2009. Our report dated March 9, 2010 relating to the consolidated financial
statements includes an emphasis paragraph relating to an uncertainty as to the
Company’s ability to continue as a going concern.
/s/Elliott
Davis, LLC
March 9,
2010
Greenville,
South Carolina