EXHIBIT 23(d)
                                                                   -------------




                          CONSENT OF FINANCIAL ADVISOR



         We hereby consent to the inclusion of the Opinion of McConnell, Budd &
Downes, Inc. in Exhibit C to the Proxy Statement of Empire Banc Corporation
("EBC") and Prospectus of Huntington Bancshares Incorporated ("HBAN") which
Proxy Statement-Prospectus is part of the Registration Statement on Form S-4 of
HBAN to be filed with the Securities and Exchange Commission in connection with
the proposed merger of HBAN and EBC and and to the references to the work
completed by our firm as financial advisor to EBC, therein. In giving such
consent, we do not thereby admit that we come within the category of persons
whose consent is required under Section 7 of the Securities Act of 1933 or the
rules and regulations of the Securities and Exchange Commission thereunder, nor
do we thereby admit that we are experts with respect to any part of such
Registration Statement within the meaning of the term "expert" as used in the
Securities Act of 1933 as amended, or the rules and regulations of the
Securities and Exchange Commission thereunder.

/s/ McConnell, Budd & Downes, Inc.
April 19, 2000