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 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