Exhibit 21

               SUBSIDIARIES OF HUNTINGTON BANCSHARES INCORPORATED
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The subsidiaries of Huntington Bancshares Incorporated are listed below. The
state or jurisdiction of incorporation or organization of each subsidiary
(unless otherwise noted) is Ohio.

The Huntington National Bank (United States) and its direct and indirect
subsidiaries, 41 South High Ltd., The Huntington Leasing Company, The Huntington
Mortgage Company, Huntington Residential Mortgage Securities, Inc., The
Huntington Investment Company, Forty-One Corporation, First Sunset Development,
Inc., SFA Holding, Inc., East Sound Realty, Inc., Lodestone Realty Management,
Inc., WS Realty, Inc., Fourteen Corporation, Airbase Realty Company, HNB
Clearing, Inc., National Returns Clearinghouse, Ltd., The Check Exchange System
Co., Thirty-Seven Corporation, Vehicle Reliance Company, Huntington Trade
Services, Inc., Huntington Trade Services, Asia, Limited (Hong Kong), Cybermark
L.L.C., Huntington Merchant Services L.L.C., First Macomb Mortgage Company
(Michigan), and Huntington Insurance Agency, Inc. (Florida).

CB&T Capital Investment Company, Inc. (West Virginia).

Huntington Bancshares Florida, Inc.

Huntington Capital Corp.

Huntington Bancshares Financial Corporation

   
    
The Huntington National Life Insurance Company (Arizona)

Huntington Bancshares Ohio, Inc.

The Huntington State Bank and its direct and indirect subsidiaries, Huntington
Insurance Agency Services, Inc., Huntington Insurance Agency, Inc., Huntington
Life Insurance Agency, Inc., Huntington Insurance Agency, Inc.
(Michigan), and Huntington Property and Casualty Insurance Agency, Inc.

The Huntington Service Company

The Huntington Community Development Corporation

Security First Network Bank, FSB (United States) and its direct subsidiary, 
Security First Technologies, Inc. (Kentucky).*

Money Station, Inc.

Heritage Service Corporation

Huntington Capital I

   
Superior Financial Corporation (Michigan)

First Michigan Life Insurance Company (Arizona)

Huntington Capital II

Huntington Capital III

Huntington Capital IV

Huntington Capital V

Huntington Capital VI
    

* - Huntington owns less than 5% voting interest in Security First Network Bank,
FSB, which owns 100% of Security First Technologies, Inc.; however, Huntington
is deemed by the Federal Reserve Board to have a controlling interest in
Security First Technologies, Inc.