Exhibit 23(b)






                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-3 and related Prospectus of Huntington
Bancshares Incorporated for the registration of up to $750,000,000 of debt
securities and to the incorporation by reference therein of our report dated
January 11, 1995 with respect to the consolidated financial statements of
Huntington Bancshares Incorporated, incorporated by reference in its Annual
Report on Form 10-K for the year ended December 31, 1994, filed with the
Securities and Exchange Commission.

                                        
                                                /s/ Ernst & Young


Columbus, Ohio
October 3, 1995