EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
First Commercial Corporation:


    We consent to the incorporation by reference in the Registration Statement 
of First Commercial Corporation on Form S-3 of our report dated January 28, 
1994, relating to the consolidated balance sheet of State First Financial 
Corporation and subsidiaries as of December 31, 1993, and the related 
consolidated statements of income, stockholders' equity and cash flows for the 
years ended December 31, 1993 and 1992 which report appears as Exhibit 99(a) in 
the December 31, 1994 Annual Report on Form 10-K of First Commercial 
Corporation.

    We also consent to the reference to our firm under the heading "Experts" in 
the prospectus.


                                                   /s/KPMG Peat Marwick LLP

Little Rock, Arkansas
   January 30, 1996