REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2011

REGULATORY MATTERS [Abstract]

Summary of Compliance with Regulatory Capital Requirements

The Company and the Bank had Tier I, total capital and Tier I leverage above the well capitalized levels at December 31, 2011 and 2010, respectively, as set forth in the following table:

	2011					2010
	Amount		Ratio			Amount		Ratio
	(Dollars in thousands)
Tier I capital (to risk-weighted assets)
BancorpSouth, Inc.	$	1,129,746		11.77	%	$	1,070,744		10.61	%
BancorpSouth Bank		1,099,369		11.46			1,040,714		10.32
Total capital (to risk-weighted assets)
BancorpSouth, Inc.		1,250,801		13.03			1,197,626		11.87
BancorpSouth Bank		1,220,424		12.73			1,167,596		11.58
Tier I leverage capital (to average assets)
BancorpSouth, Inc.		1,129,746		8.85			1,070,744		8.07
BancorpSouth Bank		1,099,369		8.67			1,040,714		7.87