EXHIBIT 24(C)
Published on April 1, 1998
INDEPENDENT AUDITORS' CONSENT
We hereby consent to the incorporation by reference in the Registration
Statement (Form S-8) pertaining to the Huntington Supplemental Stock Purchase
and Tax Savings Plan and Trust 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 Siedman, LLP
March 30, 1998
Grand Rapids, Michigan