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EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement No. 333-108108 of Palmetto Bancshares, Inc. on Form S-8 of our report, dated March 7, 2007, appearing in the Annual Report on Form 10-K of Palmetto Bancshares, Inc. for the year ended December 31, 2006.
Greenville, South Carolina
March 16, 2007