<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2003-06-02</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000005513</issuerCik>
        <issuerName>UNUMPROVIDENT CORP</issuerName>
        <issuerTradingSymbol>UNM</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
		<reportingOwnerId>
            <rptOwnerCik>0001183074</rptOwnerCik>
            <rptOwnerName>PUGH LAWRENCE R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<derivativeSecurity>
		<securityTitle>
			<value>Phantom Stock (Unum Deferred Comp Plan)</value>
		</securityTitle>
		<conversionOrExercisePrice>
			<value>0.00</value>
			<footnoteId id="F1"/>
		</conversionOrExercisePrice>
		<transactionDate>
			<value>2003-06-02</value>
		</transactionDate>
		<transactionCoding>
			<transactionFormType>4</transactionFormType>
			<transactionCode>D</transactionCode>
			<equitySwapInvolved>0</equitySwapInvolved>
		</transactionCoding>
		<transactionAmounts>
			<transactionShares>
				<value>2917</value>
			</transactionShares>
			<transactionValue>
				<value>12.89</value>
			</transactionValue>
			<transactionAcquiredDisposedCode>
				<value>D</value>
			</transactionAcquiredDisposedCode>
		</transactionAmounts>
		<exerciseDate>
			<value>2003-06-02</value>
		</exerciseDate>
		<expirationDate>
			<value>2003-06-02</value>
		</expirationDate>
		<underlyingSecurity>
			<underlyingSecurityTitle>
				<value>Common Stock</value>
			</underlyingSecurityTitle>
			<underlyingSecurityShares>
				<value>2917.00</value>
			</underlyingSecurityShares>
		</underlyingSecurity>
		<postTransactionAmounts>
			<sharesOwnedFollowingTransaction>
				<value>11668.00</value>
				<footnoteId id="F2"/>
			</sharesOwnedFollowingTransaction>
		</postTransactionAmounts>
		<ownershipNature>
			<directOrIndirectOwnership>
				<value>D</value>
			</directOrIndirectOwnership>
			<natureOfOwnership>
				<value/>
			</natureOfOwnership>
		</ownershipNature>
	</derivativeSecurity>
	<footnotes>
		<footnote id="F1">Conversion is one for one.</footnote>
		<footnote id="F2">Mr. Pugh also beneficially owns the following non-derivative securities:   Dividend Reinvestment Plan - 350 shares; restricted stock - 30,000 shares; and shares owned (direct) outside of any plan - 10,000 shares.</footnote>
	</footnotes>
	<ownerSignature>
		<signatureName>By: Susan N. Roth on behalf of</signatureName>
		<signatureDate>2003-06-18</signatureDate>
	</ownerSignature>
</ownershipDocument>

