EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERERD PUBLIC ACCOUNTING FIRM




Board of Directors
Carolina National Corporation


         We consent to the  inclusion  of our Report  dated  February  18, 2005,
except for Note 22 as to which the date is September  26, 2005,  relating to the
consolidated  balance  sheets of Carolina  National  Corporation at December 31,
2004 and 2003, and the related consolidated statements of operations, changes in
shareholders'  equity  and  comprehensive  loss,  and cash flows for each of the
years ended  December 31, 2004 and 2003,  and to the reference to our firm under
the heading  "Accounting  Matters" in this  Registration  Statement on Form SB-2
filed by Carolina National Corporation in connection with the registration of an
offering of Carolina National Corporation common stock.

                                                s/Elliott Davis, LLC

Elliott Davis, LLC
Columbia, South Carolina
September 30, 2005