Form: 11-K

Annual report of employee stock purchase, savings and similar plans

June 29, 2005

 

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent to the incorporation by reference in Post-effective Amendment No. 1 to Registration Statement No. 33-46327 of Huntington Bancshares Incorporated on Form S-8 of our report dated June 24, 2005, appearing in this Annual Report on Form 11-K of Huntington Investment and Tax Savings Plan for the year ended December 31, 2004.

/s/ Deloitte & Touche LLP

Columbus, Ohio
June 27, 2005

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