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<SEC-DOCUMENT>0000950144-06-001094.txt : 20060213
<SEC-HEADER>0000950144-06-001094.hdr.sgml : 20060213
<ACCEPTANCE-DATETIME>20060213141518
ACCESSION NUMBER:		0000950144-06-001094
CONFORMED SUBMISSION TYPE:	13F-NT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051231
FILED AS OF DATE:		20060213
DATE AS OF CHANGE:		20060213
EFFECTIVENESS DATE:		20060213

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:		06602609

	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>g99543e13fvnt.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: December 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:

        <Table>
        <Caption>
        /s/ Cathy S. Freeman             Tupelo, Mississippi       February 7, 2006
        --------------------------       -------------------       ----------------
        <S>                              <C>                       <C>
        [Signature]                      [City, State]             [Date]
        </Table>

         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:

<TABLE>
<CAPTION>

         Form 13F File Number                   Name
         --------------------               ------------
         <S>                            <C>
         28-10453                           BancorpSouth, Inc.

</TABLE>



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