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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000003133-04-000086.txt : 20040702
<SEC-HEADER>0000003133-04-000086.hdr.sgml : 20040702
<ACCEPTANCE-DATETIME>20040702171208
ACCESSION NUMBER:		0000003133-04-000086
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040701
FILED AS OF DATE:		20040702

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GILBERT RODNEY C
		CENTRAL INDEX KEY:			0001219906

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07476
		FILM NUMBER:		04900690

	BUSINESS ADDRESS:	
		STREET 1:		TWO PEACH BLOSSOM SQUARE
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37205
		BUSINESS PHONE:		6152975963

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>gil148.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-07-01</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0000003133</issuerCik>
        <issuerName>AMSOUTH BANCORPORATION</issuerName>
        <issuerTradingSymbol>ASO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001219906</rptOwnerCik>
            <rptOwnerName>GILBERT RODNEY C</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>2004-07-01</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>113.91</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>24.88</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>36689.1355</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></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>
        <footnote id="F2">Includes regular dividend contributions of 384.6224 shares acquired in an exempt transaction as of to date.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Michelle Bridges - Attorney in Fact</signatureName>
        <signatureDate>2004-07-02</signatureDate>
    </ownerSignature>
</ownershipDocument>

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