EXHIBIT 8


                               December 10, 1997

Compass Bancshares, Inc.
15 South 20th Street
Birmingham, Alabama 35233

Gentlemen:

     You have requested our opinion with respect to the disclosures relating to
the material federal income tax consequences generally applicable to the receipt
by shareholders of First University Corporation, a Texas corporation ("First
University"), of shares of common stock, $2.00 par value per share ("Compass
Common Stock"), of Compass Bancshares, Inc., a Delaware corporation ("Compass"),
in connection with the proposed merger (the "Merger") of First University with
and into Compass Texas Acquisition Corp. ("Compass Texas"), a Delaware
corporation and wholly-owned subsidiary of Compass, as described in the Proxy
Statement /Prospectus relating to the Merger (the "Proxy Statement/Prospectus")
forming a part of the Registration Statement on Form S-4 (the "Registration
Statement") being filed with the Securities and Exchange Commission under the
Securities Act of 1933, as amended (the "Act").

     It is our opinion that the discussions and legal conclusions set forth in
the Proxy Statement/Prospectus under the heading "Summary-Federal Income Tax
Consequences" and "The Merger-Federal Income Tax Consequences" are accurate and
complete in all material respects and constitute our opinion of the material tax
consequences to shareholders of First University receiving Compass Common Stock
in the Merger.

     Our opinion is based and conditioned upon the initial and continuing
accuracy of the facts and the factual matters assumed as set forth in the Proxy
Statement/Prospectus.  Our opinion is also based upon existing provisions of the
Internal Revenue Code of 1986, as amended, regulations promulgated or proposed
thereunder and interpretations thereof by the Internal Revenue Service and the
courts, all of which are subject to change with prospective or retroactive
effect, and our opinion could be adversely affected or rendered obsolete by any
such change.

     We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and the use of our name in the Proxy Statement/Prospectus
under the captions "Summary-Federal Income Tax Consequences", "The Merger-
Federal Income Tax Consequences" and "Legal Opinions".  In giving this consent,
we do not thereby admit that we are within the category of persons whose consent
is required under Section 7 of the Act and the rules and regulations thereunder.

                                    Very truly yours,


                                    Liddell, Sapp, Zivley, Hill & LaBoon, L.L.P.