Exhibit 99.2

UNAUDITED PRO FORMA CONDENSED COMBINED CONSOLIDATED
STATEMENTS OF INCOME

HUNTINGTON BANCSHARES INCORPORATED AND SKY FINANCIAL
GROUP, INC.

The following Unaudited Pro Forma Condensed Combined Consolidated Statements of Income for the nine months ended September 30, 2007 and year ended December 31, 2006, combine the historical consolidated statements of income of Huntington Bancshares Incorporated and its subsidiaries (Huntington) and Sky Financial Group, Inc. and its subsidiaries (Sky Financial), giving effect to the merger as if the merger had become effective at January 1, 2006 as an acquisition by Huntington of Sky Financial using the purchase method of accounting and giving effect to the related pro forma adjustments described in the accompanying Notes to the Unaudited Pro Forma Condensed Combined Consolidated Financial Statements.

The Unaudited Pro Forma Condensed Combined Consolidated Financial Statements included herein are presented for informational purposes only. This information includes various estimates and may not necessarily be indicative of the results of operations that would have occurred if the merger had been consummated on that date or at the beginning of the period indicated or which may be attained in the future. The unaudited pro forma condensed combined consolidated statements of income and accompanying notes should be read in conjunction with and are qualified in their entirety by reference to the historical financial statements and related notes thereto of Huntington and its subsidiaries and Sky Financial and its subsidiaries, such information and notes thereto incorporated by reference herein.

The historical consolidated statements of income for the nine months ended September 30, 2007 and year ended December 31, 2006, of Huntington and its subsidiaries and Sky Financial and its subsidiaries include a number of items that impacted the respective results for each company, including:

For the nine months ended September 30, 2007:

	•		Huntington reported increased non-interest expense items because of costs incurred as part of the merger integration activities, most notably retention bonuses, outside programming services related to systems conversions, occupancy expenses, and marketing related to customer retention initiatives. These net merger costs were $40.7 million during the nine months ended September 30, 2007.
	•		Huntington also reported net market related losses of $32.1 million during the nine months ended September 30, 2007. Net market related losses include the impact of mortgage servicing rights and related hedging activity, gains and losses

from equity investing, net securities gains and losses, and the impact from the extinguishment of debt.

•

In anticipation of the merger, Sky Financial sold certain investment securities during the second quarter of 2007, resulting in a realized loss of $72.4 million.

For the year ended December 31, 2006:

	•		Huntington recorded an $84.5 million reduction to federal income tax provision. As a result of the resolution of a federal income tax audit for the tax years 2002 and 2003, Huntington released previously established tax reserves and recognized a federal tax loss carryback.
	•		Huntington utilized the excess capital resulting from the reduction to the federal income tax provision to restructure certain under-performing components of its balance sheet. Management’s actions included the review of $2.1 billion of securities for potential sale, the refinancing of a portion of its FHLB funding, and the sale of certain residential mortgage loans. Huntington recorded $73.3 million of securities losses, $4.4 million of losses on the early extinguishment of debt (recorded in other non-interest expense) and $0.9 million of losses on the sale of mortgage loans (recorded in mortgage banking income).
	•		Huntington’s merger with Unizan Financial Corp. (Unizan) was completed on March 1, 2006. At the time of the acquisition, Unizan had assets of $2.5 billion, including $1.6 billion of loans and core deposits of $1.5 billion. Unizan results were only in the consolidated results for 10 months of 2006.
	•		Sky Financial restructured its balance sheet to strengthen its capital ratios, maintain a sound interest rate risk position, and enhance the net interest margin following its acquisitions of Union Federal Bank and Perpetual Savings Bank by selling approximately $0.5 billion of securities and using the proceeds to pay down certain FHLB advances and other borrowings. This balance sheet restructuring resulted in $19.4 million of securities losses and $4.2 million of gains in other income in the fourth quarter of 2006.
	•		On October 17, 2006, Sky Financial completed its acquisition of Union Federal Bank of Indianapolis (Union Federal) and its parent company, Waterfield Mortgage Company, Inc., Ft. Wayne, Indiana. Sky Financial purchased Waterfield’s retail and commercial banking business conducted primarily through Union Federal Bank, which added approximately $2.3 billion in assets. Union Federal results were only included in the 2006 consolidated results for 2.5 months.

We anticipate that the merger will provide the combined company with financial benefits that include reduced operating expenses. The pro forma information, while helpful in illustrating the financial characteristics of the combined company under one set of assumptions, does not reflect the benefits of expected cost savings or opportunities to earn additional revenue and, accordingly, does not attempt to predict or suggest future results. It also does not necessarily reflect what the historical results of the combined company would have been had our companies been combined during these periods.

HUNTINGTON BANCSHARES INCORPORATED AND SKY FINANCIAL GROUP, INC.
Unaudited Pro Forma Condensed Combined Consolidated Statement of Income
For the nine months ended September 30, 2007
(in thousands except number of shares)

		Huntington				Sky				Pro Forma				Pro Forma
		Historical(1)				Historical(2)				Adjustments				Combined
Interest income:
Interest and fee income on loans (See Note 2)		$	1,678,977			$	490,540			$	22,038			$	2,191,555
Interest and fee income on securities (See Note 2)			184,672				73,376				5,475				263,523
Other interest income			64,916				2,682				—				67,598
Total interest income			1,928,565				566,598				27,513				2,522,676
Interest expense:
Interest expense on deposits (See Note 2)			715,321				212,613				—				927,934
Interest expense on borrowings (See Note 2)			294,666				64,152				7,387				366,205
Total interest expense			1,009,987				276,765				7,387				1,294,139
Net interest income			918,578				289,833				20,126				1,228,537
Provision for credit losses			131,546				39,524				—				171,070
Net interest income after provision for credit losses			787,032				250,309				20,126				1,057,467
Service charges on deposit accounts			172,917				43,639				—				216,556
Trust services			86,220				14,017				—				100,237
Brokerage and insurance income			62,087				34,609				—				96,696
Other service charges and fees			49,176				11,600				—				60,776
Bank owned life insurance income			36,602				3,613				—				40,215
Mortgage banking income			26,102				12,697				—				38,799
Securities losses			(18,187	)			(71,818	)			—				(90,005	)
Other income			91,127				23,263				—				114,390
Total non-interest income			506,044				71,620				—				577,664
Personnel costs			471,978				147,928				—				619,906
Outside data processing and other services			88,115				24,524				—				112,639
Net occupancy			72,659				19,427				—				92,086
Equipment			58,666				9,597				—				68,263
Marketing			29,868				8,722				—				38,590
Professional services			25,856				6,914				—				32,770
Telecommunications			15,989				4,448				—				20,437
Printing and supplies			11,657				2,747				—				14,404
Amortization of intangibles (See Note 2)			24,988				9,015				30,049				64,052
Other expense			72,516				38,761				—				111,277
Total non-interest expense			872,292				272,083				30,049				1,174,424
Income from continuing operations before income taxes			420,784				49,846				(9,923	)			460,707
Provision for income taxes			106,338				16,322				(3,473	)			119,187
Earnings from continuing operations		$	314,446			$	33,524			$	(6,450	)		$	341,520
Average common shares — basic			279,171				117,522								365,597
Average common shares — diluted			282,014				118,463								368,440
Per common share
Net income — basic		$	1.13			$	0.29							$	0.93
Net income — diluted		$	1.12			$	0.28							$	0.93

(1)   Huntington Historical amounts are for the nine-months ended September 30, 2007, and include Sky Financial’s results of operations since July 1, 2007.
(2)  Sky Historical amounts are for the six-months ended June 30, 2007.

HUNTINGTON BANCSHARES INCORPORATED AND SKY FINANCIAL GROUP, INC.
Unaudited Pro Forma Condensed Combined Consolidated Statement of Income
For the Year ended December 31, 2006
(in thousands except number of shares)

		Huntington				Sky				Pro Forma				Pro Forma
		Historical				Historical				Adjustments				Combined
Interest income:
Interest and fee income on loans (See Note 2)		$	1,777,599			$	860,699			$	44,076			$	2,682,374
Interest and fee income on securities (See Note 2)			255,195				151,451				10,950				417,596
Other interest income			37,725				1,341				—				39,066
Total interest income			2,070,519				1,013,491				55,026				3,139,036
Interest expense:
Interest expense on deposits (See Note 2)			717,167				332,938				12,549				1,062,654
Interest expense on borrowings (See Note 2)			334,175				139,007				14,774				487,956
Total interest expense			1,051,342				471,945				32,702				1,550,610
Net interest income			1,019,177				541,546				27,703				1,588,426
Provision for credit losses			65,191				36,854				—				102,045
Net interest income after provision for credit losses			953,986				504,692				27,703				1,486,381
Service charges on deposit accounts			185,713				67,707				—				253,420
Trust services			89,955				24,279				—				114,234
Brokerage and insurance income			58,835				67,394				—				126,229
Bank owned life insurance income			43,775				6,317				—				50,092
Automobile operating lease income			43,115				—				—				43,115
Other service charges and fees			51,354				20,322				—				71,676
Mortgage banking income			41,491				23,141				—				64,632
Securities losses			(73,191	)			(21,184	)			—				(94,375	)
Gains on sales of automobile loans			3,095				—				—				3,095
Other income			116,927				30,894				—				147,821
Total non-interest income			561,069				218,870				—				779,939
Personnel costs			541,228				243,281				—				784,509
Net occupancy and equipment			141,193				72,560				—				213,753
Professional and other outside services			105,832				36,142				—				141,974
Marketing			31,728				13,623				—				45,351
Automobile operating lease expense			31,286				—				—				31,286
Telecommunications			19,252				8,360				—				27,612
Printing and supplies			13,864				6,092				—				19,956
Amortization of intangibles (See Note 2)			9,962				15,803				76,931				102,696
Other expense			106,649				42,694				—				149,343
Total non-interest expense			1,000,994				438,555				76,931				1,516,480
Income before income taxes			514,061				285,007				(49,228	)			749,840
Provision for income taxes			52,840				94,669				(17,230	)			130,279
Net income		$	461,221			$	190,338			$	(31,993	)		$	619,561
Average common shares — basic			236,699				110,107				10,790				357,596
Average common shares — diluted			239,920				110,954				10,873				361,747
Per common share
Net income — basic		$	1.95			$	1.73							$	1.72
Net income — diluted		$	1.92			$	1.72							$	1.70

HUNTINGTON BANCSHARES INCORPORATED AND SKY FINANCIAL
GROUP, INC.

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED
CONSOLIDATED STATEMENTS OF INCOME

For the Nine Months Ended September 30, 2007 and Year Ended December 31,
2006

Note 1. Basis of Presentation

The merger was accounted for as an acquisition by Huntington of Sky Financial using the purchase method of accounting and, accordingly, the assets and liabilities of Sky Financial were recorded at their respective fair values on the date the merger was completed. The merger was effected by the issuance of Huntington $0.01 par value common stock to Sky Financial shareholders. Each share of Sky Financial common stock was exchanged for 1.098 shares of Huntington common stock plus cash consideration of $3.023. The shares of Huntington common stock issued to effect the merger were recorded at $23.85 per share. This amount was determined by averaging the closing price of shares of Huntington common stock over a five-day period beginning two days before the date the merger was announced and ending two days after the date the merger was announced. The pro forma adjustments included herein are subject to change as additional information becomes available and as additional analyses are performed.

The pro forma financial information for the merger is included only for the nine month period ended September 30, 2007 and year ended December 31, 2006. The combined pro forma income statement for the nine month period ended September 30, 2007, includes Huntington’s historical results of operations for all nine months, and Sky Financial results of operations subsequent to the merger date, July 1, 2007.

The unaudited pro forma information is not necessarily indicative of the results of income or the combined financial position that would have resulted had the merger been completed at the beginning of the applicable period presented, nor is it necessarily indicative of the results of operations in future periods or the future financial position of the combined company.

Certain reclassifications have been made to the income statement of Sky Financial to conform to Huntington’s presentation.

Note 2. Pro Forma Statement of Income

The pro forma condensed combined consolidated statements of income for the nine months ended September 30, 2007 and year ended December 31, 2006, include adjustments for the accretion / amortization of fair value adjustments made to loans, securities, interest-bearing deposits and long-term borrowings. They also include an

adjustment for the amortization of the estimated identifiable intangible assets. The amortization or accretion of the purchase accounting adjustments made to securities, loans, interest-bearing deposits, and long-term borrowings is based on the weighted average maturities, using the interest method for recognition. The amortization of identifiable intangible assets was estimated using a 10 to 16 year, sum-of-the-years digits method. Using this method, amortization is expected to be $92.7 million in the first year, $78.1 million in the second year, $54.0 million in the third year, $42.3 million in the fourth year, $33.0 million in the fifth year, and $74.2 million thereafter. The adjustment for pro forma amortization expense for the nine month period ended September 30, 2007, includes $39.1 million of new amortization expense less Sky Financial’s historical amortization expense of $9.0 million. The adjustment for pro forma amortization expense for the year ended December 31, 2006, includes $92.7 million of new amortization expense less Sky Financial’s historical amortization expense of $15.8 million.

										Estimated				Estimated
		Estimated				Estimated				six month				twelve month
		Adjustment				Weighted				Increase/				Increase/
		for Fair				Average				(Decrease)				(Decrease)
		Value				Life (in years)				to income				to income
Accretion/amortization of fair value adjustments
Loans		$	119,005				2.7			$	22,038			$	44,076
Securities			32,850				3.0				5,475				10,950
Deposits			(12,549	)			0.7				—				(12,549	)
Borrowings			12,955				7.0				926				1,851
Total accretion/amortization of fair value adjustments										$	28,439			$	44,328

The estimated restructuring and merger-related expenses discussed in Note 3 are not included in the pro forma statement of income since they will be recorded in the combined results of income as they are incurred after completion of the merger and are not indicative of what the historical results of the combined company would have been had the companies been actually combined during the periods presented.

Additionally, Huntington currently estimates that it will realize approximately $115 million in annual cost savings following the merger, which Huntington expects to be phased in subsequent to the merger, but there is no assurance that the anticipated cost savings will be realized on the anticipated time schedule or at all. These cost savings are not fully reflected in the pro forma financial information.

The impact of conforming Sky Financial’s accounting policy to reflect the adoption of FASB Statement No. 156 has not been included in the pro forma financial results as the impact on the income statement is not material.

Huntington issued $250 million in new debt in connection with the merger. This new debt qualifies as bank regulatory capital and has an interest rate of 6.65%, resulting in an increase to annual interest expense of $16.6 million.

Note 3. Merger Costs

In connection with the merger, Huntington and Sky Financial have developed their plans to consolidate the operations of Huntington and Sky Financial. Huntington and Sky Financial have assessed the two companies’ personnel, benefit plans, premises, equipment, computer systems and service contracts and determined where we may take advantage of redundancies or where it may be beneficial or necessary to convert to one system.

Certain decisions arising from these assessments involved, among other things, involuntary termination of Sky Financial’s employees, vacating Sky Financial’s leased premises, terminating contracts between Sky Financial and certain service providers and selling or otherwise disposing of certain premises, furniture and equipment owned by Sky Financial. The costs associated with such decisions will be recorded as purchase accounting adjustments, which have the effect of increasing the amount of the purchase price allocable to excess purchase price. It is expected that all such costs will be identified and recorded within one year of completion of the merger and all such actions required to effect these decisions would be taken within one year after finalization of these plans.

In addition to decisions regarding Sky Financial’s employees and activities, certain decisions were made to, among other things, involuntarily terminate Huntington employees, vacate Huntington leased premises, cancel contracts and sell or otherwise dispose of certain premises, furniture and equipment owned by Huntington. These exit and disposal costs have been recorded in accordance with Financial Accounting Standards Board Statement No. 146, Accounting for Costs Associated with Exit or Disposal Activities, in the results of income of the combined company in the period incurred. Huntington has also incurred merger-related expenses in the process of combining the operations of the two companies. These merger-related expenses include system conversion costs, employee retention arrangements and costs of incremental communications to customers and others.

It is expected that the exit and disposal costs, along with the merger-related costs, will be incurred over a two-year period after completion of the merger. For the nine month period ended September 30, 2007, these merger related costs total $40.7 million. It is anticipated that the total merger costs for Huntington will approximate $55 million to $65 million. Other merger costs were recorded by Sky Financial or were recorded as purchase accounting adjustments. We have not included an estimate for these in the pro forma statement of income since these costs will be recorded in the combined results of income as they are incurred after completion of the merger and are not indicative of what the historical results of Huntington would have been had Huntington and Sky Financial actually been combined during the periods presented.