Form: 11-K

Annual report of employee stock purchase, savings and similar plans

March 28, 1997

EXHIBIT 23

Published on March 28, 1997



Exhibit 23

Exhibit to the Annual
Report (Form 11-K) of the
Huntington Supplemental
Stock Purchase and Tax
Savings Plan and Trust for
the fiscal year ended
December 31, 1996.


CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-44208) pertaining to the Huntington Supplemental Stock
Purchase and Tax Savings Plan and Trust and in the related Prospectus of our
report dated March 21, 1997 with respect to the financial statements of the
Huntington Supplemental Stock Purchase and Tax Savings Plan and Trust included
in this Annual Report (Form 11-K) for the year ended December 31, 1996.


/s/ ERNST & YOUNG LLP


Columbus, Ohio
March 21, 1997

10