Form: 11-K

Annual report of employee stock purchase, savings and similar plans

March 28, 2002

EXHIBIT 23

Published on March 28, 2002



Exhibit to the Annual Report
(Form 11-K) of the
Huntington Bancshares
Incorporated Deferred
Compensation Plan and Trust
for Directors for the year
ended December 31, 2001




Consent of Independent Auditors


We consent to the incorporation by reference in Post-Effective Amendment No. 2
to the Registration Statement (Form S-8 No. 33-10546) pertaining to the
Huntington Bancshares Incorporated Deferred Compensation Plan and Trust for
Directors and in the related Prospectus of our report dated March 28, 2002, with
respect to the financial statements of the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Directors included in this Annual
Report (Form 11-K) for the year ended December 31, 2001.


/s/ Ernst & Young LLP





Columbus, Ohio
March 28, 2002



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