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                                                                    Exhibit 23.3

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Regions Financial Corporation of our report dated June
28, 2004 relating to the financial statements of Union Planters Corporation
401(k) Retirement Savings Plan, which appears in Union Planters Corporation
401(k) Retirement Savings Plan's Annual Report on Form 11-K for the year ended
December 31, 2003.

/s/ PricewaterhouseCoopers LLP

Memphis, Tennessee
July 9, 2004



