Form: S-4/A

Registration of securities issued in business combination transactions

December 5, 1995

HUNTINGTON BANCSHARES EX-23(B)

Published on December 5, 1995



EXHIBIT 23(b)


CONSENT OF INDEPENDENT AUDITORS
-------------------------------


We consent to the reference to our firm under the caption "Experts"
and to the use of our report dated January 11, 1995, in the Registration
Statement (Form S-4) and related Prospectus of Huntington Bancshares
Incorporated for the registration of 6,800,000 shares of its common stock.


/s/Ernst & Young LLP


Columbus, Ohio

December 1, 1995