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<SEC-DOCUMENT>0000950144-07-001069.txt : 20070212
<SEC-HEADER>0000950144-07-001069.hdr.sgml : 20070212
<ACCEPTANCE-DATETIME>20070212130740
ACCESSION NUMBER:		0000950144-07-001069
CONFORMED SUBMISSION TYPE:	13F-NT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070212
DATE AS OF CHANGE:		20070212
EFFECTIVENESS DATE:		20070212

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:		07601540

	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>g05457nte13fvnt.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, 2006

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:

       Cathy S. Freeman           Tupelo, Mississippi        February 9, 2007
- ------------------------------    ----------------------     -----------------
[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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