EXHIBIT 23(B)
Published on December 24, 1996
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 10, 1996, in the Registration Statement
(Form S-4) and related Prospectus of Huntington Bancshares Incorporated for the
registration of 7,826,000 shares of its common stock.
/s/Ernst & Young LLP
Columbus, Ohio
December 20, 1996