Form: 11-K

Annual report of employee stock purchase, savings and similar plans

June 28, 2002

EXHIBIT 23.1

Published on June 28, 2002


Exhibit 23






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 28, 2002
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, 2001.






/s/ Ernst & Young LLP

Columbus, Ohio
June 28, 2002























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