EXHIBIT 23.B

Exhibit 23(b)


CONSENT OF INDEPENDENT AUDITORS



We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-4) and related Prospectus of Huntington
Bancshares Incorporated for the registration of up to 2,500,000 shares of its
common stock and to the incorporation by reference therein of our report dated
January 12, 1994 with respect to the consolidated financial statements of
Huntington Bancshares Incorporated and Subsidiaries incorporated by reference
in its Annual Report (Form 10-K) for the year ended December 31, 1993, filed
with the Securities and Exchange Commission.




/s/ Ernst & Young LLP

Columbus, Ohio
January 25, 1995