HUNTINGTON BANCSHARES 10-K EX-11

Published on March 1, 1995



Exhibit 11
Huntington Bancshares Incorporated
Computation of Earnings Per Share
Years Ended December 31, 1994, 1993, and 1992


Year Ended December 31, 1994 1993 1992
--------------- --------------- ---------------

Net Income $242,593,000 $236,912,000 $161,046,000

Favorable Effect of Convertible Debt $71,000 $102,000 $145,000
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Fully Diluted Net Income $242,664,000 $237,014,000 $161,191,000
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Average Common Shares Outstanding 129,723,581 128,313,640 126,425,920

Dilutive Effect of Stock Options
Outstanding 773,497 1,257,727 1,283,910

Dilutive Effect of Convertible Debt
Outstanding 125,279 180,939 257,259
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Fully Diluted Shares Outstanding 130,622,357 129,752,306 127,967,089
=============== =============== ===============

Net Income per Common Share:
No dilution $1.87 $1.85 $1.27
Primary $1.86 $1.83 $1.26
Fully diluted $1.86 $1.83 $1.26