Exhibit to the Annual Report 
                                            (Form 10-K) of the 
                                            Huntington Investment
                                            and Tax Savings Plan for the 
                                            fiscal year ended December 31, 1997.






                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in Post-effective Amendment No. 1
to the Registration Statement (Forms S-8 No. 33-46327) pertaining to the
Huntington Investment and Tax Savings Plan of Huntington Bancshares Incorporated
and in the related Prospectus of our report dated June 29, 1998 with respect to
the financial statements and schedules of the Huntington Investment and Tax
Savings Plan included in this Annual Report (Form 11-K) for the year ended
December 31, 1997.


                                             /s/ Ernst & Young LLP


Columbus, Ohio
June 29, 1998