HUNTINGTON BANCSHARES EX-24

EXHIBIT 24

POWER OF ATTORNEY
(Peoples Bank of Lakeland)


The undersigned officers and directors of Huntington Bancshares
Incorporated (the "Corporation") hereby appoint Ralph K. Frasier, Zuheir Sofia,
and Gerald R. Williams as his attorneys, and any of them, with power to act
without the others, as his attorney, to sign, in his name and on his behalf,
and in any and all capacities stated below, and to cause to be filed with the
Securities and Exchange Commission (the "Commission"), the Corporation's
Registration Statement on Form S-4 (the "Registration Statement") for the
purpose of registering under the Securities Act of 1933, as amended, a maximum
of 6,800,000 authorized and unissued shares of the Common Stock, without par
value, of the Corporation (as such number of shares may be adjusted from time
to time for stock dividends, stock splits, or similar transactions affecting
the Common Stock of the Corporation generally), in connection with the proposed
merger of Peoples Bank of Lakeland into The Huntington National Bank of
Lakeland (a national bank to be formed as a wholly owned subsidiary of the
Corporation), and any and all amendments, including post-effective amendments,
to the Registration Statement, hereby granting to such attorneys, and to each
of them, individually, full power and authority to do and perform in the name
and on behalf of each of the undersigned, and in any and all such capacities,
every act and thing whatsoever necessary to be done in and about the premises
as fully as the undersigned could or might do in person, hereby granting to
each such attorney-in-fact full power of substitution and revocation and hereby
ratifying all that any such attorney-in-fact or his substitute may do by virtue
hereof.

IN WITNESS WHEREOF, the undersigned have signed these presents this
18th day of September, 1995.