Exhibit 21



AMSOUTH BANCORPORATION

LIST OF SUBSIDIARIES
AND AFFILIATES

AT DECEMBER 31, 2004



The following is a list of all subsidiaries of AmSouth Bancorporation showing the jurisdiction in which they were organized.



|                                                                                      |  |                             
|------------------------------------------------------------------------------------- |  | ----------------------------
|Subsidiary Name                                                                       |  | Jurisdiction Where Organized
|AMSOUTH BANK                                                                          |  | Alabama                     
|AmSouth Auto Receivables LLC                                                          |  | Delaware                    
|AmSouth Capital Corporation                                                           |  | Delaware                    
|AmSouth Finance Corporation                                                           |  | Alabama                     
|AmSouth Leasing Corporation                                                           |  | Alabama                     
|A-F Leasing, Ltd.                                                                     |  | Alabama                     
|AmSouth Leasing, Ltd.                                                                 |  | Alabama                     
|A-F Leasing, LLC                                                                      |  | Alabama                     
|AmSouth Asset Management, Inc.                                                        |  | Alabama                     
|AmSouth Investment Management Company LLC                                             |  | Alabama                     
|AmSouth Investment Services, Inc.                                                     |  | Alabama                     
|AmSouth Investment Services, Inc. of Mississippi                                      |  | Mississippi                 
|AmSouth Investment Services, Inc. of Virginia                                         |  | Virginia                    
|AmSouth Investment Services, Inc. of Louisiana                                        |  | Louisiana                   
|AmSouth Riverchase, Inc.                                                              |  | Alabama                     
|ASB Affordable Housing, Inc.                                                          |  | Alabama                     
|Cahaba Holdings, Inc.                                                                 |  | Delaware                    
|Cahaba Corporation                                                                    |  | Delaware                    
|Cahaba International, Inc.                                                            |  | Delaware                    
|AmSouth Reinsurance Company, Ltd.                                                     |  | Turks & Caicos Islands      
|Cahaba International, Ltd.                                                            |  | Bermuda                     
|First AmTenn Life Insurance Company                                                   |  | Arizona                     
|FMLS, Inc.                                                                            |  | Tennessee                   
|GTC Title, Inc.                                                                       |  | Alabama                     
|MCC Holdings, Inc.                                                                    |  | Alabama                     
|Meriwether Capital Corporation                                                        |  | Virginia                    
|Southern Equity Mortgage, LLC                                                         |  | Delaware                    
|AmSouth for LaFeria, LLC and AmSouth for Hutton Construction Property #1 Edcouch, LLC |  | Texas                       
|OakBrook Investments, LLC                                                             |  | Delaware                    
|Sawgrass Asset Management LLC                                                         |  | Delaware                    
|                                                                                      | 
|Non Profit Affiliates                                                                 |  |                             
|                                                                                      | 
|AMSOUTH FOUNDATION                                                                    |  | Tennessee                   
|AMSOUTH BANCORPORATION FOUNDATION                                                     |  | Alabama                     
|AMSOUTH COMMUNITY DEVELOPMENT CORPORATION                                             |  | Tennessee