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EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Palmetto Bancshares, Inc.
We consent to the incorporation by reference in the Registration Statement of Palmetto Bancshares, Inc. and subsidiary on Forms S-8 relating to the Palmetto Bancshares, Inc. Stock Option Plan ( No. 333-108108) and the 2008 Restricted Stock Plan (No. 333-152997), of our report dated February 26, 2010, relating to the consolidated balance sheets of Palmetto Bancshares, Inc. as of December 31, 2009, and the related consolidated statements of income (loss), changes in shareholders’ equity and comprehensive income (loss), and cash flows, for the year then ended, which appears in the Annual Report on Form 10-K of Palmetto Bancshares, Inc. and subsidiary for the year ended December 31, 2009.
Greenville, South Carolina
February 26, 2010