EXHIBIT 21

               SUBSIDIARIES OF HUNTINGTON BANCSHARES INCORPORATED

The subsidiaries of Huntington Bancshares Incorporated are listed below. The
state or jurisdiction of incorporation or organization of each subsidiary
(unless otherwise noted) is Ohio.

The Huntington National Bank (United States) and its direct and indirect
subsidiaries, 41 South High Ltd.**, The Huntington Leasing Company, The
Huntington Mortgage Company, Huntington Residential Mortgage Securities, Inc.,
HMC Reinsurance Company (Vermont), The Huntington Investment Company, Forty-One
Corporation, First Sunset Development, Inc., SFA Holding, Inc., East Sound
Realty, Inc., Lodestone Realty Management, Inc., WS Realty, Inc., Fourteen
Corporation, Huntington Preferred Capital Holdings, Inc. (Indiana), Huntington
Preferred Capital, Inc., HPCLI, Inc., Huntington Asset Advisors, Inc., STB Auto
Exchange, LLC, HNB Clearing, Inc., The Check Exchange System Co. **,
Thirty-Seven Corporation, Vehicle Reliance Company, Huntington Trade Services,
Inc., Huntington Trade Services, Asia, Limited (Hong Kong), CyberMark, Inc.
(Delaware) **, FMB Insurance Agency, Inc. (Michigan), Huntington West, Inc.
(Delaware), Huntington Kentucky, LLC (Kentucky), Huntington Merchant Services,
L.L.C. (Delaware) **, HNB I LLC (Delaware), Huntington LT (Delaware), Traverse
West, Inc. (Michigan), Building Investment Corporation (Michigan), HNB 2000-B
(Q) LLC (Delaware), HNB 2000-B (NQ) LLC (Delaware), and Huntington Auto Trust
2000-B (Delaware)***.

CB&T Capital Investment Company (West Virginia)

Huntington Capital Corp.

Huntington Bancshares Financial Corporation

The Huntington National Life Insurance Company (Arizona) **

Huntington Bancshares Ohio, Inc.

Huntington Bancshares Florida, Inc.

Huntington Insurance Agency Services, Inc.

Huntington Property and Casualty Insurance Agency, Inc.

Huntington Life Insurance Agency, Inc.

Huntington Insurance Agency, Inc. (Michigan)

Huntington Insurance Agency, Inc. (Kentucky)

Huntington Title Services, LLC

Huntington Title Services, Inc. (Michigan)

Huntington Title Services, Inc. (West Virginia)

Huntington Title Services, Inc. (Florida)

The Huntington Community Development Corporation

Heritage Service Corporation

Huntington Capital I (Delaware)

Huntington Capital II (Delaware)

Huntington Capital III (Delaware)

Huntington Capital IV (Delaware)

Huntington Capital V (Delaware)

Huntington Capital VI (Delaware)

Superior Financial Corporation (Michigan)

Huntington Credit Life Reinsurance Company (formerly First Michigan Life
Insurance Company) (Arizona)

The Huntington Capital Investment Company

The Huntington Real Estate Investment Company

Huntington Trade Services, Asia, Limited (Hong Kong)

e-Banc LLC (Delaware) **

HPC Holdings-II, Inc. (Indiana)

J. Rolfe Davis Insurance Agency, Inc. (Florida)

JRD PEO Solutions, L.L.C. (Florida) **

WMR e-PIN LLC

WMR e-Banc Holdings LLC


** - Less than 100% owned.
*** - Owned by HNB 2000-B (Q) LLC and HNB 2000-B (NQ) LLC in proportion to
assets sold.