UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934


Date of Report (Date of earliest event reported) April 27, 2006
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                           The First Bancshares, Inc.
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             (Exact name of registrant as specified in its charter)

         Mississippi                      33-94288               64-0862173
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(State or other jurisdiction            (Commission           (I.R.S. Employer
      of incorporation)                 File Number)         Identification No.)

         6480 U.S. Hwy 98 West, Hattiesburg, MS                     39402
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        (Address of principal executive offices)                  (Zip Code)

Registrant's telephone number, including area code  (601) 268-8998
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                                       N/A
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         (Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13a-4(c))



Item 2.02       Results of Operations and Financial Condition

     On April 27, 2006, The First Bancshares, Inc. issued a press release
announcing its preliminary results of operations for the quarter ended March 31,
2006. A copy of the press release is attached hereto and incorporated herein as
Exhibit 99.1. In accordance with general instruction B.2 of Form 8-K, this
information is being furnished and shall not be deemed filed for purposes of
Section 18 of the Securities Exchange Act of 1934.


Item 9.01       Financial Statements and Exhibits

(c) Exhibits

99.1 Press Release dated April 27, 2006










                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                           The First Bancshares, Inc.
                                           (Registrant)


Date: April 27, 2006

                                           /s/ David E. Johnson
                                           -------------------------------------
                                           Name:  David E. Johnson
                                           Title: Chairman of the Board and CEO