INDEPENDENT AUDITORS' CONSENT




We hereby consent to the incorporation by reference in the Registration 
Statement (Form S-8) pertaining to the Huntington Investment and Tax Savings 
Plan 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
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BDO Seidman, LLP
March 30, 1998
Grand Rapids, Michigan