First Capital (FCAP) 10-K 2006 FY Annual report

Exhibit 23.0

[LETTERHEAD OF MONROE SHINE & CO., INC.]

We consent to the incorporation by reference in First Capital, Inc.’s Registration Statement No. 333-76543 on Form S-8 and in First Capital, Inc.’s Registration Statement No. 333-95987 on Form S-8 of our report dated January 12, 2007 contained in the annual report for the year ended December 31, 2006 appearing in this Form 10-K.

/s/ MONROE SHINE & CO., INC.

New Albany, Indiana

March 23, 2007