-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 MVnmdKwc0XRidJ5ixYYltvGm1BASo89+1S+liez4tgDB6qnJaFE3rKFBCimeQPrj
 f+ZYPvfU+EtbXPWu4rRTYA==

<SEC-DOCUMENT>0000005513-06-000067.txt : 20060228
<SEC-HEADER>0000005513-06-000067.hdr.sgml : 20060228
<ACCEPTANCE-DATETIME>20060228173752
ACCESSION NUMBER:		0000005513-06-000067
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060224
FILED AS OF DATE:		20060228
DATE AS OF CHANGE:		20060228

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Horn Randall C
		CENTRAL INDEX KEY:			0001354738

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11294
		FILM NUMBER:		06652432

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		423.294.8974

	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>hor497.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-02-24</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001354738</rptOwnerCik>
            <rptOwnerName>Horn Randall C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1200 COLONIAL LIFE BOULEVARD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COLUMBIA</rptOwnerCity>
            <rptOwnerState>SC</rptOwnerState>
            <rptOwnerZipCode>29202</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Pres &amp; CEO, Colonial Life</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15625</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Includes restricted stock and 300 shares held outside any plan.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Jo C. Dearing on behalf of</signatureName>
        <signatureDate>2006-02-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>jopoas.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 Charles L. Glick,   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 orrevocation, hereby ratifying and confirming all that such
attorneys-in-fact andagents, or their substitutes, may lawfully do or cause to
be done by virtuehereof. 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 28th day of February, 2006.



                                             ---------------------------------
                                                   Randall C. Horn



19418

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