Exhibit 21



AMSOUTH BANCORPORATION

LIST OF SUBSIDIARIES
AND AFFILIATES

AT DECEMBER 31, 2003



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                     
|Commercial National Investment Services, Inc.    |  | Louisiana                   
|First AmTenn Life Insurance Company              |  | Arizona                     
|FirstGulf Insurance Agency, Inc.                 |  | Alabama                     
|FMLS, Inc.                                       |  | Tennessee                   
|GTC Title, Inc.                                  |  | Alabama                     
|MCC Holdings, Inc.                               |  | Alabama                     
|Meriwether Capital Corporation                   |  | Virginia                    
|Highland Rim Title Company                       |  | Tennessee                   
|IFC Insurance Agency, Inc.                       |  | Tennessee                   
|OakBrook Investments, LLC (50%)                  |  | Delaware                    
|FIRST AMERICAN ENTERPRISES, INC.                 |  | Tennessee                   
|                                                 | 
|Non Profit Affiliates                            |  |                             
|                                                 | 
|AMSOUTH FOUNDATION                               |  | Tennessee                   
|AMSOUTH BANCORPORATION FOUNDATION                |  | Alabama                     
|AMSOUTH COMMUNITY DEVELOPMENT CORPORATION        |  | Tennessee