We consent to the incorporation by reference in this Pre-Effective Amendment No. 1 to Registration Statement on Form S-1 of Cornerstone Bancshares, Inc. and subsidiary of our report dated March 29, 2010, relating to our audits of the consolidated financial statements included in its Annual Report on Form 10-K incorporated by reference in the Prospectus, which is a part of this Pre-Effective Amendment No. 1 to Registration Statement on Form S-1.

We also consent to the reference of our firm under the caption “Experts” included in such Prospectus.