Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

December 21, 2000

EXHIBIT 23(B)

Published on December 21, 2000




EXHIBIT 23 (b)




CONSENT OF INDEPENDENT AUDITORS




We consent to the incorporation by reference in the Registration Statement on
Form S-8 pertaining to the Huntington Bancshares Incorporated Long-Term
Incentive Compensation Plan 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
December 19, 2000