EXHIBIT 23(D)
Published on September 25, 1998
Exhibit 23(d)
INDEPENDENT AUDITORS' CONSENT
We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated January
16, 1997, relating 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,
appearing in Huntington Bancshares Incorporated's Annual Report on Form 10-K for
the year ended December 31, 1997.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
September 25, 1998
Grand Rapids, Michigan