Exhibit 23.1






                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in Post-effective Amendment No. 1
to the Registration Statement (Form S-8 No. 33-46327) pertaining to the
Huntington Investment and Tax Savings Plan of our report dated June 29, 2001
with respect to the financial statements and supplemental schedule of the
Huntington Investment and Tax Savings Plan included in this Annual Report (Form
11-K) for the year ended December 31, 2000.

                                                s/ Ernst & Young LLP


Columbus, Ohio
June 29, 2001













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