EXHIBIT 23(C)
Published on September 16, 1997
EXHIBIT 23(c)
REX MEIGHEN & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
509 S. HYDE PARK AVENUE
POST OFFICE BOX 1790, TAMPA, FL 33601-1790
(813) 251-1010 - FAX (813) 251-9253
INDEPENDENT AUDITORS' CONSENT
We consent to the inclusion in this Registration Statement of Huntington
Bancshares Incorporated on Form S-4 of our report dated March 11, 1997, relating
to the consolidated balance sheet of The Bank of Winter Park and subsidiary as
of December 31, 1996, and the related consolidated statements of income,
stockholders' equity, and cash flows for the year then ended, and to the
reference to us under the heading "Experts" in the Prospectus, which is part of
this Registration Statement.
/s/ Rex Meighen & Company
Rex Meighen & Company
Certified Public Accountants
Tampa, Florida
September 15, 1997