First United (FUNC) 10-K 2006 FY Annual report

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

First United Corporation

Oakland, Maryland

We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 33-26248) of First United Corporation of our reports dated March 9, 2007, relating to the consolidated financial statements, and the effectiveness of First United Corporation’s internal control over financial reporting, which appear in this Form 10-K.

/s/ Beard Miller Company LLP

Beard Miller Company LLP

Baltimore, Maryland

March 9, 2007