Form: 11-K

Annual report of employee stock purchase, savings and similar plans

March 30, 2000

EXHIBIT 10

Published on March 30, 2000


Exhibit to the Annual Report
(Form 11-K) of the Huntington
Bancshares Incorporated
Deferred Compensation Plan
and Trust for Huntington
Bancshares Incorporated
Directors for the year ended
December 31, 1999



Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-41774) pertaining to the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Huntington Bancshares Incorporated
Directors and in the related Prospectus of our report dated March 30, 2000, with
respect to the financial statements of the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Huntington Bancshares Incorporated
Directors included in this Annual Report (Form 11-K) for the year ended December
31, 1999.

/s/ Ernst & Young LLP


Columbus, Ohio
March 30, 2000


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