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 Huntington
Bancshares Incorporated
Directors for the year ended
December 31, 2001





Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-41774) pertaining to the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Huntington Bancshares Incorporated
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 Huntington Bancshares Incorporated
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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