EXHIBIT 24

                                POWER OF ATTORNEY
                     (Acquisition of Citi-Bancshares, Inc.)

      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 7,826,000 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 Citi-Bancshares, Inc. into Huntington Bancshares Florida, Inc., 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 as of the
Eleventh day of December, 1996.



SIGNATURE:                     TITLE:


  /s/ Frank Wobst              Chairman, Chief Executive Officer and Director
- --------------------------     (principal executive officer)
Frank Wobst                    


  /s/ W. Lee Hoskins           Vice Chairman and Director
- --------------------------
W. Lee Hoskins



  /s/ Zuheir Sofia             President, Chief Operating Officer, Treasurer,
- --------------------------     and Director
Zuheir Sofia                   


  /s/ Gerald R. Williams       Executive Vice President and Chief Financial
- --------------------------     Officer (principal financial officer)
Gerald R. Williams             



SIGNATURE:                     TITLE:


  /s/ John D. Van Fleet        Senior Vice President and Corporate Controller
- --------------------------     (principal accounting officer)
 John D. Van Fleet             


  /s/ Don M. Casto III         Director
- --------------------------     
Don M. Casto III


  /s/ Don Conrad               Director
- --------------------------     
Don Conrad


                               Director
- --------------------------     
John B. Gerlach


  /s/ Patricia T. Hayot        Director
- --------------------------     
Patricia T. Hayot


  /s/ Wm. J. Lhota             Director
- --------------------------     
Wm. J. Lhota


                               Director
- --------------------------     
George A. Skestos


  /s/ Lewis R. Smoot, Sr.      Director
- --------------------------     
Lewis R. Smoot, Sr.


  /s/ Timothy P. Smucker       Director
- --------------------------     
Timothy P. Smucker


  /s/ William J. Williams      Director
- --------------------------     
William J. Williams