-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CkLiG5WYtSJXTnVsHNRE6yxq6skVIkOS88nLL3vFulmz7Dv8Uf1aluQ5JoBD2lZk
 GlSvB7PhtlwR9ou4dcWuUA==

<SEC-DOCUMENT>0000005513-05-000033.txt : 20050317
<SEC-HEADER>0000005513-05-000033.hdr.sgml : 20050317
<ACCEPTANCE-DATETIME>20050317144130
ACCESSION NUMBER:		0000005513-05-000033
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050316
FILED AS OF DATE:		20050317
DATE AS OF CHANGE:		20050317

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Zubretsky Joseph M
		CENTRAL INDEX KEY:			0001320929

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11294
		FILM NUMBER:		05688457

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		423.294.5013

	MAIL ADDRESS:	
		STREET 1:		1 FOUNTAIN SQUARE
		CITY:			CHATTANOOGA
		STATE:			TN
		ZIP:			37402

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>zub407.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-03-16</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000005513</issuerCik>
        <issuerName>UNUMPROVIDENT CORP</issuerName>
        <issuerTradingSymbol>UNM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001320929</rptOwnerCik>
            <rptOwnerName>Zubretsky Joseph M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1 FOUNTAIN SQUARE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CHATTANOOGA</rptOwnerCity>
            <rptOwnerState>TN</rptOwnerState>
            <rptOwnerZipCode>374021307</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior Exec Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Zubretsky, Joseph M.</signatureName>
        <signatureDate>2005-03-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poazubretsky.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
                              POWER OF ATTORNEY
                 (For executing Forms 3, 4 and 5 under Rule 16)



         KNOW ALL BY  THESE  PRESENTS,  That the  undersigned  hereby
constitutes  and  appoints  F.  Dean  Copeland,  Susan N.  Roth,
Christopher A. Parrott, or Jo C. Dearing as his true and lawful
attorneys-in-fact and agents to:

               a. Execute for and on behalf of the undersigned such Forms 3, 4
                  and 5 ("Forms") as may be required from time to time by
                  Section 16 of the Securities Exchange Act of 1934 and the
                  applicable rules thereunder ("Act"); and

               b. Do and perform each and every act and thing for and on behalf
                  of the undersigned which may be necessary or desirable to
                  complete the execution and timely filing of such Forms as
                  undersigned may be required to file with the Securities and
                  Exchange Commission and any other authority.

         The undersigned grants said attorneys-in-fact and agents full power and
authority to act and perform on behalf of the undersigned all and every act and
thing whatsoever required to be done in the exercise of the rights and powers
granted herein, as fully to all intents and purposes as said attorneys-in fact
and agents might or could do in person, with full power of substitution or
revocation, hereby ratifying and confirming all that such attorneys-in-fact and
agents, or their substitutes, may lawfully do or cause to be done by virtue
hereof. The undersigned hereby acknowledges that the foregoing
attorneys-in-fact, in serving in such capacity at the request of the
undersigned, are not assuming any of the undersigned's responsibilities to
comply with Section 16 of the Act.

IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney this
16th day of March, 2005.


                                              ---------------------------------
                                                 Joseph M. Zubretsk{
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
