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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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 1HSVLSXltpgFWQXoncSIEA==

<SEC-DOCUMENT>0000005513-03-000030.txt : 20030529
<SEC-HEADER>0000005513-03-000030.hdr.sgml : 20030529
<ACCEPTANCE-DATETIME>20030529133412
ACCESSION NUMBER:		0000005513-03-000030
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030528
FILED AS OF DATE:		20030529

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:			WATJEN THOMAS R
		CENTRAL INDEX KEY:			0001182971

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11294
		FILM NUMBER:		03723029

	BUSINESS ADDRESS:	
		STREET 1:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402
		BUSINESS PHONE:		4237556866

	MAIL ADDRESS:	
		STREET 1:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>wat149.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2003-05-28</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000005513</issuerCik>
        <issuerName>UNUMPROVIDENT CORP</issuerName>
        <issuerTradingSymbol>UNM</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
		<reportingOwnerId>
            <rptOwnerCik>0001182971</rptOwnerCik>
            <rptOwnerName>WATJEN THOMAS R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>1</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
			<officerTitle>President and CEO</officerTitle>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeSecurity>
		<securityTitle>
			<value>Common Stock</value>
		</securityTitle>
		<transactionDate>
			<value>2003-05-28</value>
		</transactionDate>
		<transactionCoding>
			<transactionFormType>4</transactionFormType>
			<transactionCode>A</transactionCode>
			<equitySwapInvolved>0</equitySwapInvolved>
		</transactionCoding>
		<transactionAmounts>
			<transactionShares>
				<value>61350</value>
				<footnoteId id="F1"/>
			</transactionShares>
			<transactionValue>
				<value>12.23</value>
			</transactionValue>
			<transactionAcquiredDisposedCode>
				<value>A</value>
			</transactionAcquiredDisposedCode>
		</transactionAmounts>
		<postTransactionAmounts>
			<sharesOwnedFollowingTransaction>
				<value>425232.00</value>
				<footnoteId id="F2"/>
			</sharesOwnedFollowingTransaction>
		</postTransactionAmounts>
		<ownershipNature>
			<directOrIndirectOwnership>
				<value>D</value>
			</directOrIndirectOwnership>
			<natureOfOwnership>
				<value/>
			</natureOfOwnership>
		</ownershipNature>
	</nonDerivativeSecurity>
	<footnotes>
		<footnote id="F1">Grant of restricted stock which vests on May 28, 2006.</footnote>
		<footnote id="F2">This amount includes the following non-derivative securities: Employee Stock Purchase Plan - 6,155 shares; restricted stock - 161,350 shares; and shares owned (direct) outside of any plan -  257,727 shares. Mr. Watjen also owns 8,780 shares in the Company's 401(k) plan.</footnote>
	</footnotes>
	<ownerSignature>
		<signatureName>/s/ Watjen, Thomas R.</signatureName>
		<signatureDate>2003-05-29</signatureDate>
	</ownerSignature>
</ownershipDocument>

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