Exhibit
23(b)
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent
to the incorporation by reference in this Registration Statement on Form S-8
of
our reports relating to the consolidated financial statements of Huntington
Bancshares Incorporated (which report expresses an unqualified opinion and
includes an explanatory paragraph related to the adoption of Statement of
Financial Accounting Standards (“SFAS”)
No. 123 (R),
Share-Based payment, SFAS No. 156, Accounting for Servicing of
Financial Assets, and SFAS No. 158, Employers’
Accounting for
Defined Benefit Pension and Other Postretirement Plan, in 2006), and
management’s
report on the effectiveness of internal control over financial reporting dated
February 21, 2007, incorporated by reference in the Annual Report on Form 10-K
of Huntington Bancshares Incorporated for the year ended December 31,
2006.
/s/
Deloitte and Touche LLP
Columbus,
OH
July
6,
2007