Consent
of Independent Registered Public Accounting Firm
We
hereby
consent to the use in the Prospectus of FSB Community Bankshares, Inc.,
constituting a part of Amendment No. 2 to this Registration Statement on
Form SB-2, of our report dated March 13, 2007, relating to the consolidated
financial statements of FSB Community Bankshares, Inc. which is included
in that
Prospectus.
We
also
consent to the reference to us under the caption "Experts" in the
Prospectus.
/s/
Beard
Miller Company LLP
Beard
Miller Company LLP
Syracuse,
New York
May
8,
2007