CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent
to the incorporation by reference in this Registration Statement on Form
S-8 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 the Sky Financial Group,
Inc. for the year ended December 31, 2006.
/s/
Deloitte and Touche LLP
Columbus,
OH
July
6,
2007