REGIONS FINANCIAL CORP
11-K, EX-23, 2000-06-27
NATIONAL COMMERCIAL BANKS
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                                      EXHIBIT 23-CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-24265) pertaining to the Regions Financial Corporation Profit
Sharing Plan of our report dated May 31, 2000, with respect to the financial
statements and schedules of the Regions Financial Corporation Profit Sharing
Plan included in this Annual Report (Form 11-K) for the year ended December 31,
1999.

/s/ Ernst & Young

Birmingham, Alabama
June 23, 2000


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