Exhibit 23(c)


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-4 of Huntington Bancshares Incorporated of our
report dated January 18, 1995, which appears in such Prospectus, relating to
the financial statements of Security National Corporation as of and for the
years ended December 31, 1994, 1993 and 1992.  We also consent to the reference
to us under the heading "Experts" in such Prospectus.


/s/ Price Waterhouse LLP
PRICE WATERHOUSE LLP
Orlando, Florida
March 6, 1995