EXHIBIT 23 (b)

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference of our firm under the caption "Experts" in the
Registration Statement on Form S-8 pertaining to the Huntington Bancshares
Incorporated 2001 Stock and Long-Term Incentive Plan and to the incorporation by
reference therein of our report dated January 18, 2001, 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, 2000, filed
with the Securities and Exchange Commission.

                                                           /s/ Ernst & Young LLP


Columbus, Ohio
May 16, 2001