Exhibit 21

              SUBSIDIARIES OF HUNTINGTON BANCSHARES INCORPORATED
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The subsidiaries of Huntington Bancshares Incorporated are listed below.  The
state or jurisdiction of incorporation of each subsidiary (unless otherwise
noted) is Ohio.

The Huntington National Bank (United States) and its direct and indirect
subsidiaries, The Huntington Leasing Company, The Huntington Mortgage Company,
Huntington Residential Mortgage Securities, Inc., The Huntington Investment
Company, Forty-One Corporation, First Sunset Development, Inc., Nature Bridge
Hotel Corporation, SFA Holding, Inc., East Sound Realty, Inc., Lodestone Realty
Management, Inc., WS Realty, Inc., Spring Valley Hotel Corporation, Fourteen
Corporation, Airbase Realty Company, HNB Clearing, Inc., The Check Exchange
System Co., Thirty-Seven Corporation, and Charter Oak Insurance Services
Agency, Inc.

Huntington Bancshares Kentucky, Inc., and its direct subsidiaries, The
Huntington Bank, Inc. (Kentucky) and Commonwealth Banclease, Inc. (Kentucky).

Huntington Bancshares Indiana, Inc., and its direct subsidiaries, The
Huntington National Bank of Indiana (United States), and Huntington Federal
Savings Bank of Illinois (United States).

Huntington Bancshares Michigan, Inc., and its direct and indirect subsidiaries,
Huntington Banks of Michigan (Michigan), First Macomb Mortgage Company
(Michigan), and Hunter Insurance Agency, Inc. (Michigan).

Huntington Bancshares West Virginia, Inc., and its direct subsidiaries,
Huntington National Bank West Virginia (United States), The Huntington National
Bank of Pennsylvania (United States), and CB&T Capital Investment Company, Inc.
(West Virginia).

The Huntington Financial Services Company and its direct subsidiaries, The
Huntington Trust Company, National Association (United States), and The
Huntington Trust Company of Florida, National Association (United States).

Huntington Bancshares Florida, Inc.

Huntington Federal Savings Bank (United States) and its direct subsidiary, HFSB
Service Corp. (Florida).

The Huntington Asset Management Company (Delaware)

Huntington Capital Corp.

Huntington Bancshares Financial Corporation

Seventeen Corporation

The Huntington Acceptance Company

The Huntington National Life Insurance Company (Arizona)

Huntington Bancshares Ohio, Inc. and its direct and indirect subsidiaries,
First Trust Savings Bank, F.S.B. (United States), and F.T.S.B. Mortgage
Corporation (Florida).

The Huntington State Bank and its direct and indirect subsidiaries, Huntington
Insurance Agency Services, Inc., Huntington Insurance Agency, Inc., and
Huntington Life Insurance Agency, Inc.

Union Commerce Leasing Corporation

The Huntington Service Company

The Huntington Community Development Corporation

Money Station, Inc.

Heritage Service Corporation and its direct subsidiary, Cross Creek Partnership
(Florida).