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.**
East Sound Realty, Inc.
First Sunset Development, Inc.
Forty-One Corporation
Fourteen Corporation
HMC Reinsurance Company (Vermont)
HNB 2000-B (NQ) LLC (Delaware)
HNB 2000-B (Q) LLC (Delaware)
HNB Clearing, Inc.
HNB I LLC (Delaware)
HPC Holdings-III, Inc. (Nevada)
HPCDS, Inc. (Nevada)
HPCKAL, LLC (Nevada)
HPCLI, Inc.
Huntington Asset Advisors, Inc.
Huntington Auto Trust 2000-B (Delaware)***
Huntington Capital Financing Holdings I, Inc. (Nevada)
Huntington Capital Financing Holdings II, Inc. (Nevada)
Huntington Capital Financing, LLC (Nevada)
Huntington Kentucky, LLC (Kentucky)
Huntington LT (Delaware)
Huntington Merchant Services, L.L.C. (Delaware) **
Huntington Municipal Securities, Inc. (Nevada) *
Huntington Preferred Capital Holdings, Inc. (Indiana) *
Huntington Preferred Capital II, Inc.
Huntington Preferred Capital, Inc. **
Huntington Residential Mortgage Securities, Inc.
Huntington Trade Services, Asia, Limited (Hong Kong) *
Huntington Trade Services, Inc.
Huntington West, Inc. (Delaware)
LeaseNet Group, Inc.
Lodestone Realty Management, Inc.
SFA Holding, Inc.
STB Auto Exchange, LLC
The Check Exchange System Co. **
The Huntington Investment Company
The Huntington Leasing Company
The Huntington Mortgage Company
Thirty-Seven Corporation
Traverse West, Inc. (Michigan)
Vehicle Reliance Company
WS Realty, Inc.



The direct subsidiaries of Huntington Bancshares Incorporated are listed below.

CB&T Capital Investment Company (West Virginia)
Haberer Registered Investment Advisor, Inc.
HBI Title Services, Inc.
Heritage Service Corporation
HPC Holdings-II, Inc. (Indiana)
Huntington Bancshares Financial Corporation
Huntington Bancshares Florida, Inc.
Huntington Capital Corp.
Huntington Capital I (Delaware)
Huntington Capital II (Delaware)
Huntington Capital III (Delaware)
Huntington Capital IV (Delaware)
Huntington Capital V (Delaware)
Huntington Capital VI (Delaware)
Huntington Credit Reinsurance Company (Arizona) **
Huntington Insurance Agency Services, Inc.
Huntington Insurance Agency, Inc. (Kentucky)
Huntington Insurance Agency, Inc. (Michigan)
Huntington Life Insurance Agency, Inc.
Huntington Mezzanine Opportunities Inc.
Huntington Opportunities LLC **
Huntington Property and Casualty Insurance Agency, Inc.
Huntington Title Services, Inc. (Florida)
Huntington Title Services, Inc. (Michigan)
Huntington Title Services, Inc. (West Virginia)
PULSE EFT Association (Texas) **
The Huntington Capital Investment Company
The Huntington Community Development Corporation
The Huntington National Life Insurance Company (Arizona) **
The Huntington Real Estate Investment Company
WMR e-Banc Holdings LLC **
WMR e-PIN LLC **








*   - Owned jointly between The Huntington National Bank and Huntington
      Bancshares Incorporated.
**  - Less than 100% owned.
*** - Owned by HNB 2000-B (Q) LLC and HNB 2000-B (NQ) LLC in proportion to
      assets sold.