EXHIBIT 23(B)
Published on February 20, 1998
Exhibit 23(b)
INDEPENDENT AUDITORS' CONSENT
We consent to the use of our report dated January 16, 1997, appearing in this
Form 10-K of Huntington Bancshares Incorporated, related to the consolidated
balance sheet of First Michigan Bank Corporation as of December 31, 1996, and
the related consolidated statements of income, shareholders' equity and cash
flows for the two years then ended (not presented herein).
/s/ BDO Seidman, LLP
BDO Seidman, LLP
February 20, 1998
Grand Rapids, Michigan