EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We consent to the incorporation by reference in the Registration Statement
(Form  S-3  No.  33-26248)  of  First  United  Corporation  and in  the  related
Prospectus of our reports dated March 7, 2005, with respect to the  consolidated
financial  statements  of First United  Corporation,  First  United  Corporation
management's  assessment of the effectiveness of internal control over financial
reporting, and the effectiveness of internal control over financial reporting of
First  United  Corporation,  included in this Annual  Report (Form 10-K) for the
year ended December 31, 2004.

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Pittsburgh, Pennsylvania
March 11, 2005