-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VOPENem62eX5y2uBp73jAGlm6QdxRuXlu35DsE3h7FP9yPIg//GWX8gQ4pj4Lgnt
 ZBwpYfaABxg1tuRrZ+Qlvw==

<SEC-DOCUMENT>0000005513-03-000079.txt : 20030903
<SEC-HEADER>0000005513-03-000079.hdr.sgml : 20030903
<ACCEPTANCE-DATETIME>20030903145543
ACCESSION NUMBER:		0000005513-03-000079
CONFORMED SUBMISSION TYPE:	5/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20001231
FILED AS OF DATE:		20030903

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNUMPROVIDENT CORP
		CENTRAL INDEX KEY:			0000005513
		STANDARD INDUSTRIAL CLASSIFICATION:	ACCIDENT & HEALTH INSURANCE [6321]
		IRS NUMBER:				621598430
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402
		BUSINESS PHONE:		2077702211

	MAIL ADDRESS:	
		STREET 1:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROVIDENT COMPANIES INC /DE/
		DATE OF NAME CHANGE:	19961204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROVIDENT LIFE & ACCIDENT INSURANCE CO OF AMERICA
		DATE OF NAME CHANGE:	19950407

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MADEJA PETER C
		CENTRAL INDEX KEY:			0001239416

	FILING VALUES:
		FORM TYPE:		5/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11294
		FILM NUMBER:		03878921

	BUSINESS ADDRESS:	
		STREET 1:		UNUMPROVIDENT CORP
		STREET 2:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402

	MAIL ADDRESS:	
		STREET 1:		UNUMPROVIDENT CORP
		STREET 2:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402
</SEC-HEADER>
<DOCUMENT>
<TYPE>5/A
<SEQUENCE>1
<FILENAME>mad174.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>5/A</documentType>
	<periodOfReport>2000-12-31</periodOfReport>
	<dateOfOriginalSubmission>2001-02-13</dateOfOriginalSubmission>
	<notSubjectToSection16>0</notSubjectToSection16>
    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000005513</issuerCik>
        <issuerName>UNUMPROVIDENT CORP</issuerName>
        <issuerTradingSymbol>UNM</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001239416</rptOwnerCik>
            <rptOwnerName>MADEJA PETER C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1 FOUNTAIN SQUARE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CHATTANOOGA</rptOwnerCity>
            <rptOwnerState>TN</rptOwnerState>
            <rptOwnerZipCode>374021307</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>0</isDirector>
			<isOfficer>1</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
			<officerTitle>Senior Vice President</officerTitle>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeHolding>
			<securityTitle>
				<value>Common Stock</value>
			</securityTitle>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
				<value>14845.00</value>
					<footnoteId id="F1"/>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeHolding>
	</nonDerivativeTable>
	<derivativeTable>
		<derivativeTransaction>
			<securityTitle>
				<value>Phantom Stock/Dividend Equivalent Rights (Prem.)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>0.00</value>
				<footnoteId id="F2"/>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2000-12-31</value>
				<footnoteId id="F3"/>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>5</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>4.74</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>0</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<footnoteId id="F4"/>
			</exerciseDate>
			<expirationDate>
				<footnoteId id="F4"/>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>4.74</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>4.74</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
		<derivativeTransaction>
			<securityTitle>
				<value>Phantom Stock/Dividend Equivalent Rights (Purch.)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>0.00</value>
				<footnoteId id="F2"/>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2000-12-31</value>
				<footnoteId id="F3"/>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>5</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>11.08</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>0</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<footnoteId id="F5"/>
			</exerciseDate>
			<expirationDate>
				<footnoteId id="F5"/>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>11.08</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>11.08</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
	</derivativeTable>
	<footnotes>
		<footnote id="F1">This amount was reported as 15,654 on the original Form 5 due to the inclusion of 809 shares of phantom stock.  All but 15.82 of those shares of phantom stock were to have been reported on Table II of prior forms, and those forms have now been amended to do so.  This amendment corrects the error by moving the reporting for the 15.82 shares of phantom stock to Table II of this form.</footnote>
		<footnote id="F2">Conversion is one for one.</footnote>
		<footnote id="F3">These shares were acquired under the Company's Management Incentive Compensation Plan at a range of prices on quarterly dividend dates.</footnote>
		<footnote id="F4">Under the Company's Management Incentive Compensation Plan, when a Participant receives an Award, that Award may be converted into Phantom Shares, some of which are immediately vested and some of which are subject to forfeiture.  Each Phantom Share is credited with a Dividend Equivalent which is converted into a Phantom Share with the same characteristics as the original Phantom Share. The shares reported on this line are subject to forfeiture during a three-year period following the conversion of the MICP Award to which they relate into Performance Shares.  However, the Committee retains discretion to pay such forfeited shares to the Participant. The Participant elects to receive payment for the shares by specifying a date that is the earlier of (i) at least three years after the date the deferred portion of the Award was converted into Performance Shares or (ii) as soon as practicable after the date on which the Participant ceases to be an employee of the Company for any reason.  A Part
icipant may elect to extend the date for payment of Performance Shares so long as the election is made at least six months prior to the then-current payment date.</footnote>
		<footnote id="F5">Under the Company's Management Incentive Compensation Plan, when a Participant receives an Award, that Award may be converted into Phantom Shares, some of which are immediately vested and some of which are subject to forfeiture.  Each Phantom Share is credited with a Dividend Equivalent which is converted into a Phantom Share with the same characteristics as the original Phantom Share. The shares reported on this line are not subject to forfeiture under the Plan.  The Participant elects to receive payment for the shares by specifying a date that is the earlier of (i) at least three years after the date the deferred portion of the Award was converted into Performance Shares or (ii) as soon as practicable after the date on which the Participant ceases to be an employee of the Company for any reason.  A Participant may elect to extend the date for payment of Performance Shares so long as the election is made at least six months prior to the then-current payment date.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: Jo C. Dearing on behalf of Peter C. Madeja</signatureName>
		<signatureDate>2003-09-03</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----