-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MKgvItMegbGzb04BWw2uKE+6O4u/wq4lyIE5JDbwZ+V4zlkysS5N1dg2YYI2Y9rd
 zF4LraCz+kIaYaYa7K9Owg==

<SEC-DOCUMENT>0000005513-07-000020.txt : 20070109
<SEC-HEADER>0000005513-07-000020.hdr.sgml : 20070109
<ACCEPTANCE-DATETIME>20070109132455
ACCESSION NUMBER:		0000005513-07-000020
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070101
FILED AS OF DATE:		20070109
DATE AS OF CHANGE:		20070109

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Caulfield E Michael
		CENTRAL INDEX KEY:			0001301044

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11294
		FILM NUMBER:		07519862

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		973.822.9111

	MAIL ADDRESS:	
		STREET 1:		4 PARK LANE
		CITY:			MADISON
		STATE:			NJ
		ZIP:			07940
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>cau577.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-01-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001301044</rptOwnerCik>
            <rptOwnerName>Caulfield E Michael</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>4 PARK LANE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MADISON</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>07940</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>786</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>By: Jo C. Dearing on behalf of</signatureName>
        <signatureDate>2007-01-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>jopoas3.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 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
2nd day of January, 2007.



	_________________________________	E. Michael Caulfield

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