Exhibit 21

               SUBSIDIARIES OF HUNTINGTON BANCSHARES INCORPORATED
               --------------------------------------------------

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, 41 South High Ltd., 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 Indiana, Inc., and its direct subsidiary, The Huntington
National Bank of Indiana (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) 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., and its direct subsidiaries, The
Huntington National Bank of Florida (United States) and The Huntington National
Bank of Lakeland (United States).

Huntington Bancshares Kentucky, Inc., and its direct subsidiary, Commonwealth
Banclease, Inc. (Kentucky).

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.

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