EXHIBIT 23(B)
Published on October 25, 1996
[LETTERHEAD]
EXHIBIT 23(b)
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" in Post-
Effective Amendment No. 1 to the Registration Statement (S-3 No. 33-52569) and
related Prospectus pertaining to the Dividend Reinvestment and Common Stock
Purchase Plan of Huntington Bancshares Incorporated and to the incorporation by
reference therein of our report dated January 10, 1996, with respect to the
consolidated financial statements of Huntington Bancshares Incorporated
incorporated by reference in its Annual Report on Form 10-K for the year ended
December 31, 1995, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP