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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TR0WiebHQSvJ3QvxszHZh5iDlck7L9rzPncBJN36or0fvNlWadeYhfcqKQSz2I5V
 P19jl6Ti7ilBWIyzskH2Gw==

<SEC-DOCUMENT>0000003133-04-000004.txt : 20040106
<SEC-HEADER>0000003133-04-000004.hdr.sgml : 20040106
<ACCEPTANCE-DATETIME>20040106140937
ACCESSION NUMBER:		0000003133-04-000004
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040102
FILED AS OF DATE:		20040106

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMSOUTH BANCORPORATION
		CENTRAL INDEX KEY:			0000003133
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				630591257
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1900 FIFTH AVENUE NORTH
		STREET 2:		AMSOUTH CENTER
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35203
		BUSINESS PHONE:		2053207151

	MAIL ADDRESS:	
		STREET 1:		1900 FIFTH AVENUE
		STREET 2:		AMSOUTH CENTER
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALABAMA BANCORPORATION
		DATE OF NAME CHANGE:	19810527

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST BIRMINGHAM CORP
		DATE OF NAME CHANGE:	19741107

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			INGRAM MARTHA R
		CENTRAL INDEX KEY:			0001124163

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07476
		FILM NUMBER:		04509315

	BUSINESS ADDRESS:	
		STREET 1:		C/O LILY AREVALO, INGRAM MICRO INC
		STREET 2:		1600 E ST ANDREW PLACE
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705-4931
		BUSINESS PHONE:		714 566 1000

	MAIL ADDRESS:	
		STREET 1:		C/O LILY AREVALO, INGRAM MICRO INC
		STREET 2:		1600 E ST ANDREW PLACE
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705-4931
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ing55.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-02</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000003133</issuerCik>
        <issuerName>AMSOUTH BANCORPORATION</issuerName>
        <issuerTradingSymbol>ASO</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001124163</rptOwnerCik>
            <rptOwnerName>INGRAM MARTHA R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1900 5TH AVENUE NORTH</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BIRMINGHAM</rptOwnerCity>
            <rptOwnerState>AL</rptOwnerState>
            <rptOwnerZipCode>35203</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeTransaction>
			<securityTitle>
				<value>Common Stock</value>
			</securityTitle>
			<transactionDate>
				<value>2004-01-02</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
				<footnoteId id="F1"/>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>283.71</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>24.00</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>70244.1400</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeTransaction>
	</nonDerivativeTable>
	<footnotes>
		<footnote id="F1">Acquisition of phantom stock units, which are settled only in stock, under AmSouth Bancorporation's Amended and Restated Deferred Compensation Plan for Directors.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: Michelle Bridges - Attorney in Fact</signatureName>
		<signatureDate>2004-01-06</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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