Form: 11-K

Annual report of employee stock purchase, savings and similar plans

March 27, 1998

EXHIBIT 23

Published on March 27, 1998



Exhibit to the Annual Report
(Form 11-K) of the Huntington
Bancshares Incorporated
Deferred Compensation Plan and
Trust for Directors for the
year ended December 31, 1997




Consent of Independent Auditors


We consent to the incorporation by reference in Post-Effective Amendment No. 2
to the Registration Statement (Form S-8 No. 33-10546) pertaining to the
Huntington Bancshares Incorporated Deferred Compensation Plan and Trust for
Directors and in the related Prospectus of our report dated March 27, 1998, with
respect to the financial statements of the Huntington Bancshares Incorporated
Deferred Compensation Plan and Trust for Directors included in this Annual
Report (Form 11-K) for the year ended December 31, 1997.


/s/ Ernst & Young LLP





Columbus, Ohio
March 27, 1998