Exhibit 23.2

                        CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM

Board of Directors
Cornerstone Bancorp

We consent to the inclusion in this Registration Statement on Form SB-2 filed by
Cornerstone  Bancorp in connection  with  registration  of 445,000 shares of its
common  stock of our Report dated  February 11, 2005,  except for Note 21, as to
which the date is September 1, 2005, relating to the consolidated balance sheets
of Cornerstone  Bancorp and Subsidiary as of December 31, 2004 and 2003, and the
related consolidated  statements of income,  changes in shareholders' equity and
comprehensive  income  (loss)  and cash flows for each of the years in the three
year period ended  December  31, 2004.  We also consent to reference to us under
the heading "Accounting Matters" in such Registration Statement.

                                                    s/Elliott Davis, LLP
                                                    Elliott Davis, LLP

Greenville, South Carolina
September 14, 2005