<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0706</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000947559</cik>
        <entityName>FIRST BANCSHARES INC /MS/</entityName>
        <issuerAddress>
            <street1>6480 US Highway 98 West</street1>
            <city>Hattiesburg</city>
            <stateOrCountry>MS</stateOrCountry>
            <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
            <zipCode>39402</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>6012688998</issuerPhoneNumber>
        <jurisdictionOfInc>MISSISSIPPI</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>COMMUNITY CAPITAL CORP /MS/</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>E.</firstName>
                <middleName>Ricky</middleName>
                <lastName>Gibson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Charles</firstName>
                <middleName>R.</middleName>
                <lastName>Lightsey</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>J.</firstName>
                <middleName>Douglas</middleName>
                <lastName>Seidenburg</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andy</firstName>
                <lastName>Stetelman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <middleName>W.</middleName>
                <lastName>Bomboy</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ted</firstName>
                <middleName>E.</middleName>
                <lastName>Parker</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>W.</middleName>
                <lastName>Chancellor</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Fred</firstName>
                <lastName>McMurry</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gregory</firstName>
                <lastName>Mitchell</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>M.</firstName>
                <middleName>Ray (Hoppy)</middleName>
                <lastName>Cole, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dee Dee</firstName>
                <lastName>Lowery</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6480 US Highway 98 West</street1>
                <city>Hattiesburg</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Banking and Financial Services</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Not Applicable</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2013-03-22</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Fig Partners, LLC</recipientName>
                <recipientCRDNumber>41554</recipientCRDNumber>
                <associatedBDName>Dan Flaherty</associatedBDName>
                <associatedBDCRDNumber>5014364</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>1175 Peachtree St, NE 100</street1>
                    <street2>Suite 2250</street2>
                    <city>Atlanta</city>
                    <stateOrCountry>GA</stateOrCountry>
                    <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                    <zipCode>30361</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                    <description>CALIFORNIA</description>
                    <state>DC</state>
                    <description>DISTRICT OF COLUMBIA</description>
                    <state>IL</state>
                    <description>ILLINOIS</description>
                    <state>MA</state>
                    <description>MASSACHUSETTS</description>
                    <state>MO</state>
                    <description>MISSOURI</description>
                    <state>MS</state>
                    <description>MISSISSIPPI</description>
                    <state>NY</state>
                    <description>NEW YORK</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>20000005</totalOfferingAmount>
            <totalAmountSold>20000005</totalAmountSold>
            <totalRemaining>0</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>31</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>1000000</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>FIRST BANCSHARES INC /MS/</issuerName>
                <signatureName>/s/ Donna T. (Dee Dee) Lowery</signatureName>
                <nameOfSigner>Donna T. (Dee Dee) Lowery</nameOfSigner>
                <signatureTitle>Executive VP and Chief Financial Officer</signatureTitle>
                <signatureDate>2013-04-02</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
