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<SEC-DOCUMENT>0000950144-05-005508.txt : 20050513
<SEC-HEADER>0000950144-05-005508.hdr.sgml : 20050513
<ACCEPTANCE-DATETIME>20050513132010
ACCESSION NUMBER:		0000950144-05-005508
CONFORMED SUBMISSION TYPE:	13F-NT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050331
FILED AS OF DATE:		20050513
DATE AS OF CHANGE:		20050513
EFFECTIVENESS DATE:		20050513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BancorpSouth Bank
		CENTRAL INDEX KEY:			0001299939
		IRS NUMBER:				640117230
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		13F-NT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	028-10939
		FILM NUMBER:		05827884

	BUSINESS ADDRESS:	
		STREET 1:		ONE MISSISSIPPI PLAZA
		CITY:			TUPELO
		STATE:			MS
		ZIP:			38804
		BUSINESS PHONE:		6626802000

	MAIL ADDRESS:	
		STREET 1:		ONE MISSISSIPPI PLAZA
		CITY:			TUPELO
		STATE:			MS
		ZIP:			38804
</SEC-HEADER>
<DOCUMENT>
<TYPE>13F-NT
<SEQUENCE>1
<FILENAME>g95317e13fvnt.txt
<DESCRIPTION>BANCORPSOUTH BANK
<TEXT>
<PAGE>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 13F

                               FORM 13F COVER PAGE

         Report for the Calendar Year or Quarter Ended: March 31, 2005

         Check here if Amendment [  ]; Amendment Number: ____________

         This Amendment (Check only one):     [  ] is a restatement

                                              [  ] adds new holdings entries.

         Institutional Investment Manager Filing this Report:

         Name:                   BancorpSouth Bank

         Address:                One Mississippi Plaza
                                 201 South Spring Street
                                 Tupelo, MS  38804

         Form 13F File Number:   28-10939


         The institutional investment manager filing this report and the person
by whom it is signed hereby represent that the person signing the report is
authorized to submit it, that all information contained herein is true, correct
and complete, and that it is understood that all required items, statements,
schedules, lists and tables are considered integral parts of this form.

         Person Signing this Report on Behalf of Reporting Manager:

         Name: Cathy S. Freeman

         Title: Senior Vice President and Corporate Secretary

         Phone: (662) 680-2084

         Signature, Place, and Date of Signing:

         /s/ Cathy S. Freeman       Tupelo, Mississippi        May 13, 2005
         -----------------------------------------------------------------------
         [Signature]                [City, State]              [Date]

         Report Type (Check only one.):

         [ ] 13F HOLDINGS REPORT. (Check here if all holdings of this reporting
manager are reported in this report.)

         [X] 13F NOTICE. (Check here if no holdings reported are in this report,
and all holdings are reported by other reporting manager(s).)

         [ ] 13F COMBINATION REPORT. (Check here if a portion of the holdings
for this reporting manager are reported in this report and a portion are
reported by other reporting manager(s).)

         List of Other Managers Reporting for this Manager:

         Form 13F File Number         Name
         --------------------         ----
         28-10453                     BancorpSouth, Inc.



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