<ARTICLE> 9
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FIRST
TENNESSEE NATIONAL CORPORATION'S SEPTEMBER 30, 1996, FINANCIAL STATEMENTS FILED
IN ITS 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCES TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                         778,719
<INT-BEARING-DEPOSITS>                             936
<FED-FUNDS-SOLD>                               168,253
<TRADING-ASSETS>                               179,169
<INVESTMENTS-HELD-FOR-SALE>                  2,154,602
<INVESTMENTS-CARRYING>                          68,357
<INVESTMENTS-MARKET>                            68,736
<LOANS>                                      7,630,034
<ALLOWANCE>                                    117,717
<TOTAL-ASSETS>                              12,801,345
<DEPOSITS>                                   9,072,088
<SHORT-TERM>                                 1,912,185
<LIABILITIES-OTHER>                            636,038
<LONG-TERM>                                    355,998
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        83,929
<OTHER-SE>                                     341,107
<TOTAL-LIABILITIES-AND-EQUITY>              12,801,345
<INTEREST-LOAN>                                549,396
<INTEREST-INVEST>                              104,409
<INTEREST-OTHER>                                15,598
<INTEREST-TOTAL>                               669,403
<INTEREST-DEPOSIT>                             236,988
<INTEREST-EXPENSE>                             336,022
<INTEREST-INCOME-NET>                          333,381
<LOAN-LOSSES>                                   24,445
<SECURITIES-GAINS>                                 354
<EXPENSE-OTHER>                                518,495
<INCOME-PRETAX>                                199,157
<INCOME-PRE-EXTRAORDINARY>                     126,585
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   126,585
<EPS-PRIMARY>                                     1.88
<EPS-DILUTED>                                     1.86
<YIELD-ACTUAL>                                    4.07
<LOANS-NON>                                     18,607
<LOANS-PAST>                                    32,424
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                 77,984
<ALLOWANCE-OPEN>                               112,567
<CHARGE-OFFS>                                   28,751
<RECOVERIES>                                     9,456
<ALLOWANCE-CLOSE>                              117,717
<ALLOWANCE-DOMESTIC>                           117,717
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                              0