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                                                                   EXHIBIT 23(b)

                               BAYLOR AND BACKUS
                          CERTIFIED PUBLIC ACCOUNTANTS
                             2112 NORTH ROAN STREET
                      FIRST TENNESSEE BUILDING, SUITE 801
                                 P. O. BOX 1736
                         JOHNSON CITY, TENNESSEE  37605
                             TELEPHONE 615 282-9000


                   Consent of Independent Public Accountants

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-8 of our report for the
years ended December 31, 1991 and 1990 dated February 21, 1992, except with
respect to the information discussed in Note 27, as to which the date is
October 21, 1992, incorporated by reference in First Tennessee National
Corporation's Form 10-K for the year ended December 31, 1993, and to all
references to our firm included in this registration statement.

Baylor and Backus
-----------------
Baylor and Backus
Certified Public Accountants

Johnson City, Tennessee

January 11, 1995