EXHIBIT 23(e)

                      CONSENT OF THE CARSON MEDLIN COMPANY

We hereby consent to the inclusion as Appendix C to the Proxy
Statement/Prospectus constituting part of the Registration Statement on Form S-4
of Huntington Bancshares Incorporated of our letter to the Board of Directors of
The Bank of Winter Park and to the references made to such letter and to the
firm in such Proxy Statement/Prospectus. In giving such consent, we do not
thereby admit that we come within the category of persons whose consent is
required under Section 7 of the Securities Act of 1933 or the rules and
regulations of the Securities and Exchange Commission thereunder.

                                                /s/ THE CARSON MEDLIN COMPANY
                                                THE CARSON MEDLIN COMPANY


Tampa, Florida
September 12, 1997