Exhibit 23(b)

              Registrant Disclosure Regarding Accountant's Consent

Section 11(a) of the Securities Act of 1933, as amended (the "Securities Act"),
provides that if any part of a registration statement at the time it becomes
effective contains an untrue statement of a material fact or omits a material
fact required to be stated therein or necessary to make the statements therein
not misleading, any person acquiring a security pursuant to the registration
statement may assert a claim against, among others, an accountant who has
consented to be named as having certified any part of the registration statement
or as having prepared any report for use in connection with the registration
statement unless it is proven that at the time such person acquires the security
the person knew of such untruth or omission.

First Tennessee National Corporation (the "Corporation") dismissed Arthur
Andersen LLP ("Arthur Andersen") as its independent public accountants on May
15, 2002, as described in the Corporation's Form 8-K dated May 15, 2002, and
filed May 16, 2002. After reasonable efforts, the Corporation has not been able
to obtain Arthur Andersen's consent to the incorporation by reference of Arthur
Andersen's report dated January 15, 2002 on the consolidated financial
statements of the Corporation as of December 31, 2001 and for the two years in
the period then ended, into the Corporation's previously filed registration
statement Nos. 33-9846, 33-40398, 33-44142, 33-52561, 33-57241, 33-63809,
33-64471, 333-16225, 333-16227, 333-17457, 333-17457-01, 333-17457-02,
333-17457-03, 333-17457-04, 333-70075, 333-91137, 333-92145, 333-92147,
333-56052, 333-73440, 333-73442, 333-106015, 333-108738, 333-108750, 333-109862
and 333-110845.

SEC Rule 437a promulgated pursuant to the Securities Act permits the Corporation
to file registration statements that contain or incorporate by reference
financial statements in which Arthur Andersen had been acting as the independent
public accountant, without filing the written consent of Arthur Andersen
required by Section 7 of the Securities Act. The lack of a consent from Arthur
Andersen will generally make a claim against the accountant under Section 11(a)
of the Securities Act based on a material misrepresentation or omission related
to Arthur Andersen's report unavailable with respect to transactions in the
Corporation's securities pursuant to the above-referenced registration
statements that occur after March 19, 2003, the date the Form 10-K for the year
ended December 31, 2002, was filed with the Securities and Exchange Commission.