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 Supplemental
Stock Purchase and Tax
Savings Plan and Trust
for the year ended
December 31, 2001





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. 33-44208) pertaining to the
Huntington Supplemental Stock Purchase and Tax Savings Plan and Trust and in the
related Prospectus of our report dated March 28, 2002, with respect to the
financial statements of the Huntington Supplemental Stock Purchase and Tax
Savings Plan and Trust 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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