EXHIBIT 23.1

CONSENT OF INDEPENDENT

REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders

of The Southern Banc Company, Inc.

We consent to the incorporation by reference in the registration statement No. 333-3546 on Form S-8 of The Southern Banc Company, Inc. of our report dated August 18, 2006 with respect to the consolidated statements of financial condition of The Southern Banc Company, Inc. as of June 30, 2006 and 2005, and the related consolidated statements of income, stockholders’ equity, and cash flows for the years then ended, which report appears in the June 30, 2006 annual report on Form 10-KSB of The Southern Banc Company, Inc.

/s/ Barfield, Murphy, Shank & Smith, P.C.

Birmingham, Alabama

September 28, 2006

89