EXHIBIT
23.3
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We
consent
to the incorporation by reference in this Post-Effective Amendment No. 1 to
Registration Statement No. 333-140897 on Form S-8 to Form S-4 of Huntington
Bancshares Incorporated of our reports relating to the consolidated financial
statements of Sky Financial Group, Inc. (which report expresses an unqualified
opinion and includes an explanatory paragraph related to the adoption of
Statement of Financial Accounting Standards No. 123(R), Share-Based
Payment, in 2005), and management’s report on the effectiveness of internal
control over financial reporting dated February 22, 2007, appearing in the
Annual Report on Form 10-K of Sky Financial Group, Inc. for the year ended
December 31, 2006.
/s/
Deloitte & Touche LLP
Columbus,
Ohio
June
29,
2007