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 Bancshares
Incorporated Deferred
Compensation Plan and
Trust for Huntington
Bancshares Incorporated
Directors 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. 33-41774) pertaining to the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Huntington Bancshares Incorporated
Directors and in the related Prospectus of our report dated March 21, 1997 with
respect to the financial statements of the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Huntington Bancshares Incorporated
Directors included in this Annual Report (Form 11-K) for the year ended
December 31, 1996.

/s/ ERNST & YOUNG LLP


Columbus, Ohio
March 21, 199