Exhibit 23 (b)
                                                                  --------------


                        CONSENT OF INDEPENDENT AUDITORS



We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-8 pertaining to the Huntington Bancshares
Incorporated Employee Stock Incentive Plan and to the incorporation by reference
therein of our report dated January 18, 2001, with respect to the consolidated
financial statements of Huntington Bancshares Incorporated included in its
Annual Report (Form 10-K) for the year ended December 31, 2000, filed with the
Securities and Exchange Commission.


                                                   /s/ Ernst & Young LLP


Columbus, Ohio
December 13, 2001