`EXHIBIT 31

                                      RULE 13a-14(a)/15(d)-14(a) CERTIFICATIONS


I, David E. Johnson, Chief Executive Officer, certify that:

     1.  I have reviewed this annual report on Form 10-KSB of The First Bancshares, Inc.;

     2.  Based on my knowledge, this annual report does not contain any untrue statement of a material fact or
         omit to state a material fact necessary in order to make the statements made, in light of the
         circumstances under which such statements were made, not misleading with respect to the period covered
         by this report;

     3.  Based on my knowledge, the financial statements, and other financial information included in this
         report, fairly present in all material respects the financial condition, results of operations and cash
         flows of the small business issuer as of, and for, the periods presented in this report;

     4.  The small business issuer's other certifying officer(s) and I are responsible for establishing and
         maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)
         for the small business issuer and have:

              a.  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
                  be designed under our supervision, to ensure that material information relating to the small
                  business issuer, including its consolidated subsidiaries, is made known to us by others within
                  those entities, particularly during the period in which this report is being prepared;

              b. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and
                 presented in this report our conclusions about the effectiveness of the disclosure controls and
                 procedures as of the end of the period covered by this report based on such evaluation; and

              c. Disclosed in this report any change in the small business issuer's internal control over financial
                 reporting that occurred during the small business issuer's most recent fiscal quarter (the small
                 business issuer's fourth fiscal quarter in the case of an annual report) that has materially
                 affected, or is reasonably likely to materially affect, the small business issuer's internal
                 control over financial reporting; and

     5.  The small business issuer's other certifying officer(s) and I have disclosed, based on our most recent
         evaluation of internal control over financial reporting, to the small business issuer's auditors and the
         audit committee of the small business issuer's board of directors (or persons performing the equivalent
         functions):

              a. All significant deficiencies and material weaknesses in the design or operation of internal control over
                 financial reporting which are reasonably likely to adversely affect the small business issuer's
                 ability to record, process, summarize and report financial information; and

              b. Any fraud, whether or not material, that involves management or other employees who have a significant
                 role in the small business issuer's internal control over financial reporting.


Date:    March 28    , 2007
     ----------------

                                                                        /s/ David E. Johnson
                                                                       -------------------------------
                                                                       David E. Johnson
                                                                       Chief Executive Officer`

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`EXHIBIT 31

                                      RULE 13a-14(a)/15(d)-14(a) CERTIFICATIONS


I, Dee Dee Lowery, Chief Financial Officer, certify that:

     1.  I have reviewed this annual report on Form 10-KSB of The First Bancshares, Inc.;

     2.  Based on my knowledge, this annual report does not contain any untrue statement of a material fact or
         omit to state a material fact necessary in order to make the statements made, in light of the
         circumstances under which such statements were made, not misleading with respect to the period covered
         by this report;

     3.  Based on my knowledge, the financial statements, and other financial information included in this
         report, fairly present in all material respects the financial condition, results of operations and cash
         flows of the small business issuer as of, and for, the periods presented in this report;

     4.  The small business issuer's other certifying officer(s) and I are responsible for establishing and
         maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)
         for the small business issuer and have:

              a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
                 be designed under our supervision, to ensure that material information relating to the small
                 business issuer, including its consolidated subsidiaries, is made known to us by others within
                 those entities, particularly during the period in which this report is being prepared;

              b. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and
                 presented in this report our conclusions about the effectiveness of the disclosure controls and
                 procedures as of the end of the period covered by this report based on such evaluation; and

              c. Disclosed in this report any change in the small business issuer's internal control over financial
                 reporting that occurred during the small business issuer's most recent fiscal quarter (the small
                 business issuer's fourth fiscal quarter in the case of an annual report) that has materially
                 affected, or is reasonably likely to materially affect, the small business issuer's internal
                 control over financial reporting; and

     5.  The small business issuer's other certifying officer(s) and I have disclosed, based on our most recent
         evaluation of internal control over financial reporting, to the small business issuer's auditors and the
         audit committee of the small business issuer's board of directors (or persons performing the equivalent
         functions):

              a. All significant deficiencies and material weaknesses in the design or operation of internal control over
                 financial reporting which are reasonably likely to adversely affect the small business issuer's
                 ability to record, process, summarize and report financial information; and

              b. Any fraud, whether or not material, that involves management or other employees who have a significant
                 role in the small business issuer's internal control over financial reporting.


Date:    March 28    , 2007
     ----------------

                                                                       /s/ Dee Dee Lowery
                                                                       -------------------------------
                                                                       Dee Dee Lowery
                                                                       Chief  Financial Officer`