First Horizon (FHN) S-8 Registration of securities for employees

EXHIBIT 23.1

KPMG LLP
Suite 900, Morgan Keegan Tower
Fifty North Front Street
Memphis, TN 38103

                    Consent of Independent Registered Public Accounting Firm

The Board of Directors
First Horizon National Corporation:

We consent to the incorporation by reference in the registration statement on Form S-8 pertaining to the registering of additional shares under the First Horizon National Corporation 2003 Equity Compensation Plan of our reports dated March 3, 2006, with respect to (i) the consolidated statements of condition of First Horizon National Corporation as of December 31, 2005 and 2004, and the related consolidated statements of income, shareholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2005, (ii) management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2005, and (iii) the effectiveness of internal control over financial reporting as of December 31, 2005, which reports are incorporated by reference in the Company’s 2005 Annual Report on Form 10-K.

/s/ KPMG LLP
Memphis, Tennessee
April 27, 2006