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 
(No. 333-01599) on Form S-3 of First Commercial Corporation of our report dated
January 28, 1994, relating to the consolidated statements of income, 
stockholders' equity and cash flows of State First Financial Corporation and 
subsidiaries for the year ended December 31, 1993, which report appears as 
Exhibit 99(a) in the December 31, 1995, Annual Report on Form 10-K of First 
Commercial Corporation.


                                                   /s/KPMG Peat Marwick LLP

Little Rock, Arkansas
April 1, 1996