-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LQ1V0MNTkK6gbvIsJfOvEY5F4OFzQavS3drNbpPdQNYhmlCH2BjQfSfOVcIUGElX
 Sb0pNZBM5GS+4jzlwm/eoA==

<SEC-DOCUMENT>0001005477-06-005991.txt : 20061219
<SEC-HEADER>0001005477-06-005991.hdr.sgml : 20061219
<ACCEPTANCE-DATETIME>20061219174705
ACCESSION NUMBER:		0001005477-06-005991
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061218
FILED AS OF DATE:		20061219
DATE AS OF CHANGE:		20061219

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JOHNSON DAVID E
		CENTRAL INDEX KEY:			0001250456

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22507
		FILM NUMBER:		061287598

	BUSINESS ADDRESS:	
		STREET 1:		FIRST BANCSHARES INC
		STREET 2:		PO BOX 15549
		CITY:			HATTIESBURG
		STATE:			MS
		ZIP:			39404

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST BANCSHARES INC /MS/
		CENTRAL INDEX KEY:			0000947559
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				640862173
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		6480 US HIGHWAY 98 WEST
		STREET 2:		SUITE A
		CITY:			HATTIESBURG
		STATE:			MS
		ZIP:			39402
		BUSINESS PHONE:		6012688998

	MAIL ADDRESS:	
		STREET 1:		6424 US HIGHWAY 98 WEST
		STREET 2:		SUITE A
		CITY:			HATTIESBURG
		STATE:			MS
		ZIP:			39402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMMUNITY CAPITAL CORP /MS/
		DATE OF NAME CHANGE:	19950705
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar123.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-12-18</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000947559</issuerCik>
        <issuerName>FIRST BANCSHARES INC /MS/</issuerName>
        <issuerTradingSymbol>FBMS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001250456</rptOwnerCik>
            <rptOwnerName>JOHNSON DAVID E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>P O BOX 15549</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>HATTIESBURG</rptOwnerCity>
            <rptOwnerState>MS</rptOwnerState>
            <rptOwnerZipCode>39402</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>PRESIDENT &amp; CHAIRMAN OF BOARD</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>COMMON STOCK</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>42</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>34.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>45586.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>COMMON STOCK</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>240</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>33.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>45346</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>DAVID E JOHNSON</signatureName>
        <signatureDate>2006-12-19</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----