Attached files

file filename
10-K - PERIOD ENDING 12/31/2010 - FIRST BANCSHARES INC /MS/firstbanc_10k-123110.htm
EX-31 - CERTIFICATIONS - FIRST BANCSHARES INC /MS/firstbanc_ex31-123110.htm
EX-99.1 - EESA CERTIFICATION - FIRST BANCSHARES INC /MS/firstbanc_ex99-123110.htm
EX-32 - CERTIFICATIONS - FIRST BANCSHARES INC /MS/firstbanc_ex32-123110.htm
EX-13 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS - FIRST BANCSHARES INC /MS/firstbanc_ex13-123110.htm
EX-21 - SUBSIDIARIES OF FIRST BANCSHARES - FIRST BANCSHARES INC /MS/firstbanc_ex21-123110.htm
EX-99.2 - EESA CERTIFICATION - FIRST BANCSHARES INC /MS/firstbanc_ex99-123110a.htm

EXHIBIT 23






CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM



We hereby consent to the incorporation by reference in the Registration Statement of The First Bancshares, Inc., on Form S-8 (Registration No. 333-171996) of our report dated March 30, 2011, on the 2010 consolidated financial statements of The First Bancshares, Inc., which report is included in the 2010 Annual Report on Form 10-K of The First Bancshares, Inc.



/s/ T. E. LOTT & COMPANY                                                                                     

Columbus, Mississippi
March 30, 2011