EXHIBIT 23

Exhibit 23


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

We consent to the incorporation by reference in Post Effective Amendment No. 1
to Registration Statement No. 33-59068 dated March 12, 1993, Registration
Statement No. 33-46327 dated March 11, 1992, Registration Statement No.
33-44208 dated November 26, 1991, Registration Statement No. 33-41774 dated
July 19, 1991, Registration Statement No. 33-38784 dated January 28, 1991, Post
Effective Amendment No. 2 to Registration Statement No. 33-10546 dated January
28, 1991, Registration Statement No. 33-37373 dated October 18, 1990,
Registration Statement No. 2-89672 dated February 27, 1984, Registration
Statement No. 33-52553 dated March 8, 1994, all on Form S-8, and Registration
Statement No. 33-52569 dated March 8, 1994, Registration Statement No. 33-52555
dated March 8, 1994 (which also constitutes a post-effective amendment of
Registration Statement No. 33-51036), and Registration Statement No. 33-63175
dated October 3, 1995, all on Form S-3, of our report dated January 10, 1996
with respect to the consolidated financial statements of Huntington Bancshares
Incorporated and Subsidiaries incorporated by reference in this Annual Report
on Form 10-K for the year ended December 31, 1995.



/s/Ernst & Young LLP



Columbus, Ohio
February 19, 1996