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<edgarSubmission xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>13F-HR/A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
      <filer>
        <credentials>
          <cik>0000036644</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>12-31-2018</periodOfReport>
    </filerInfo>
  </headerData>
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    <coverPage>
      <reportCalendarOrQuarter>12-31-2018</reportCalendarOrQuarter>
      <isAmendment>true</isAmendment>
      <amendmentNo>1</amendmentNo>
      <amendmentInfo>
        <amendmentType>RESTATEMENT</amendmentType>
      </amendmentInfo>
      <filingManager>
        <name>FIRST NATIONAL BANK OF OMAHA</name>
        <address>
          <com:street1>1601 DODGE STREET</com:street1>
          <com:city>OMAHA</com:city>
          <com:stateOrCountry>NE</com:stateOrCountry>
          <com:zipCode>68197</com:zipCode>
        </address>
      </filingManager>
      <reportType>13F HOLDINGS REPORT</reportType>
      <form13FFileNumber>028-00317</form13FFileNumber>
      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>13F-HR report filed on January 22, 2019 contained incorrect pricing and shares held information.  The report and errors have been corrected.</additionalInformation>
    </coverPage>
    <signatureBlock>
      <name>Douglas Hoffman</name>
      <title>Director Risk Management</title>
      <phone>402-602-3389</phone>
      <signature>Douglas Hoffman</signature>
      <city>Omaha</city>
      <stateOrCountry>NE</stateOrCountry>
      <signatureDate>01-23-2019</signatureDate>
    </signatureBlock>
    <summaryPage>
      <otherIncludedManagersCount>0</otherIncludedManagersCount>
      <tableEntryTotal>473</tableEntryTotal>
      <tableValueTotal>1320426</tableValueTotal>
      <isConfidentialOmitted>false</isConfidentialOmitted>
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