Exhibit 15 - Letter Re: Unaudited Interim Financial Information


Board of Directors
AmSouth Bancorporation


We are aware of the incorporation by reference in the Registration Statement
(Form S-8) of AmSouth Bancorporation for the registration of 200,194 shares of
its common stock and 200,194 preferred stock purchase rights of our report dated
May 10, 2000 relating to the unaudited consolidated interim financial statements
of AmSouth Bancorporation which are included in its Form 10-Q for the quarter
ended March 31, 2000.

Pursuant to Rule 436(c) of the Securities Act of 1933 our reports are not a part
of the registration statement prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.


                                         /s/ Ernst & Young LLP


Birmingham, Alabama
July 27, 2000