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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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<SEC-DOCUMENT>0000931763-99-002644.txt : 19990920
<SEC-HEADER>0000931763-99-002644.hdr.sgml : 19990920
ACCESSION NUMBER:		0000931763-99-002644
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19990917

FILER:

	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

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		
		SEC FILE NUMBER:	333-17849
		FILM NUMBER:		99713253

	BUSINESS ADDRESS:	
		STREET 1:		2211 CONGRESS STREET
		CITY:			PORTLAND
		STATE:			MA
		ZIP:			04122
		BUSINESS PHONE:		2077702211

	MAIL ADDRESS:	
		STREET 1:		ONE 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
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<DESCRIPTION>PROSPECTUS SUPPLEMENT
<TEXT>

<PAGE>

                                                Filed Pursuant to Rule 424(b)(3)
                                                               File No.333-17849

                               13,904,756 Shares

                           UnumProvident Corporation
                      (formerly Provident Companies, Inc.)

                                  Common Stock

                Prospectus Supplement, dated September 17, 1999
                       to Prospectus dated March 27, 1997

     On June 30, 1999, Provident Companies, Inc. merged with and into UNUM
Corporation under the name UnumProvident Corporation.  The common stock of
UnumProvident Corporation is traded on the New York Stock Exchange under the
symbol "UNM."

     In order to reflect changes in the ownership of the shares of common stock
of UnumProvident Corporation offered for sale pursuant to the prospectus, the
Selling Stockholders section of the prospectus is revised and supplemented as
follows:

                              SELLING STOCKHOLDERS

     The following table lists the names of the selling stockholders and the
number of shares of common stock each is offering for sale:

<TABLE>
<CAPTION>
                        Name                              Number of Shares For Sale (1)(2)
                        ----                              --------------------------------
<S>                                                       <C>
Zurich Affiliates
  Centre Reinsurance Limited.................................................  3,171,939
  Zurich American Insurance Company..........................................    667,775
  Zurich Reinsurance (North American), Inc. .................................    166,943
  Empire Fire and Marine Insurance Company...................................     89,036
  Universal Underwriters  Insurance Company..................................    178,073
  Universal Underwriters Life Insurance Company..............................     44,518
  Fidelity and Deposit Company of Maryland...................................    133,554
Tiger Funds
  The Jaguar Fund, N.V. .....................................................  2,534,687
  Tiger......................................................................  1,233,428
  Puma.......................................................................    359,733
  Lion L.P. .................................................................     48,980
  Ocelot Partners L.P. ......................................................    491,802
  Ocelot (Cayman) Ltd. ......................................................    149,368
Longfellow I, LLC............................................................  4,634,920
TOTAL........................................................................ 13,904,756
</TABLE>
__________________________
(1)  The number of shares currently owned by each of the selling stockholders
     reflects adjustment for (a) a 2-for-1 stock split effected as a stock
     dividend, paid on September 30, 1997 and (b) the conversion of each share
     of common stock of Provident Companies,
<PAGE>

     Inc. into .730 shares of common stock of UnumProvident Corporation pursuant
     to the merger of UNUM Corporation and Provident Companies, Inc.

(2)  The numbers of shares that each of the Tiger Funds holds are current as of
     August 31, 1999, although exact amounts held by individual Tiger Funds may
     vary from time to time in accordance with the relative investment capital
     deployed by these funds.

     The Tiger Funds acquired the shares pursuant to a stock purchase agreement
dated as of January 7, 1999, from Zurich Insurance Company, Zurich American
Insurance Company, Centre Reinsurance Company Limited, Zurich Reinsurance (North
America), Inc., Empire Fire and Marine Insurance Company, Universal Underwriters
Insurance Company, Universal Underwriters Life Insurance Company and Fidelity
Deposit Company of Maryland, who are collectively referred to herein as the
"sellers".  In accordance with the stock purchase agreement, the sellers agreed
to assign or cause to be assigned to the Tiger Funds certain rights granted to
the sellers under a certain registration rights agreement, executed on November
27, 1996 and dated as of May 31, 1996, by and among the sellers and Provident
Companies, Inc.

                                      -2-
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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