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-4 and related Proxy Statement/Prospectus of
Huntington Bancshares Incorporated for the registration of 6,533,047 shares of
its common stock and to the incorporation by reference therein of our report
dated January 13, 2000, 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, 1999, filed with the Securities and Exchange
Commission.


                                             /s/ Ernst & Young LLP


Columbus, Ohio
April 19, 2000