EXHIBIT 15



Exhibit 15 - Letter Re: Unaudited Interim Financial Information



Board of Directors

AmSouth Bancorporation



We are aware of the incorporation by reference in the following Registration
Statements and in their related Prospectuses, of our report dated May 3, 2005, relating to the unaudited consolidated financial statements of AmSouth Bancorporation and subsidiaries which are included in its Form 10-Q for the quarter ended March 31,
2005:



Form S-3 No. 33-55683 pertaining to the
AmSouth Bancorporation Dividend Reinvestment and Common Stock Purchase Plan;

Form S-8 No. 33-52113 pertaining to the
AmSouth Bancorporation 1989 Long Term Incentive Compensation Plan;

Form S-8 No. 33-35218 pertaining to the AmSouth
Bancorporation 1989 Long Term Incentive Compensation Plan;

Form S-3 No. 33-35280 pertaining to the AmSouth Bancorporation
Dividend Reinvestment and Common Stock Purchase Plan;

Form S-8 No. 333-05631 pertaining to the AmSouth Bancorporation 1996
Long Term Incentive Compensation Plan;

Form S-8 No. 333-41599 pertaining to the AmSouth Bancorporation Deferred
Compensation Plan and the Amended and Restated Deferred Compensation Plan for Directors of AmSouth Bancorporation;

Form
S-3 No. 333-44263 pertaining to the AmSouth Bancorporation Shelf Registration Statement;

Form S-8 No. 333-76283 pertaining
to the AmSouth Bancorporation Stock Option Plan for Outside Directors;

Form S-8 No. 333-89451 pertaining to the First
American Corporation 1993 Non-Employee Director Stock Option Plan;

Form S-8 No. 333-89455 pertaining to the First American
Corporation 1999 Broad-Based Employee Stock Option Plan;

Form S-8 No. 333-89459 pertaining to the Deposit Guaranty
Corporation Long Term Incentive Plans;

Form S-8 No. 333-89461 pertaining to the First American Corporation 1991 Employee
Stock Incentive Plan;

Form S-8 No. 333-89463 pertaining to the Heritage Federal Bancshares, Inc. 1994 Stock Option Plan
for Non-Employee Directors and 1992 Stock Option Plan and Incentive Compensation Plan for Non-Employee Directors;

Form S-3
No. 333-42542 pertaining to the AmSouth Bancorporation Dividend Reinvestment and Common Stock Purchase Plan;

Form S-8 No.
333-42554 pertaining to the AmSouth Bancorporation Thrift Plan;

Form S-8 No. 333-42556 pertaining to the AmSouth
Bancorporation Employee Stock Purchase Plan;

Form S-8 No. 333-42558 pertaining to the AmSouth Bancorporation Amended and
Restated 1991 Employee Stock Incentive Plan;

Form S-8 No. 333-42560 pertaining to the Pioneer Bancshares, Inc. Long-Term
Incentive Plan;

Form S-8 No. 333-102581 pertaining to the AmSouth Bancorporation Stock Option Plan for Outside Directors;

Form S-8 No. 333-102586 pertaining to the AmSouth Bancorporation 1996 Long Term Incentive Compensation Plan;

Form S-3 No. 333-42542 (as amended) pertaining to the AmSouth Bancorporation Direct Stock Purchase and Dividend Reinvestment Plan

Form S-8 No. 333-118080 pertaining to the AmSouth Bancorporation 1996 Long Term Incentive Compensation Plan;



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Form S-8 No. 333-118078 pertaining to the AmSouth Bancorporation Stock Option Plan for
Outside Directors; and

Form S-8 No. 333-118079 pertaining to the AmSouth Bancorporation Employee Stock Purchase Plan.



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Birmingham, Alabama

May 3, 2005