Form: S-3DPOS

Post-effective amendment to a S-3D registration statement

September 25, 1998

EXHIBIT 23(B)

Published on September 25, 1998






EXHIBIT 23(b)





CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" in
Post-Effective Amendment No. 2 to the Registration Statement (S-3 No. 33-52569)
and related Prospectus pertaining to the Dividend Reinvestment and Common
Stock Purchase Plan of Huntington Bancshares Incorporated and to the
incorporation by reference therein of our report dated January 14, 1998, with
respect to the consolidated financial statements of Huntington Bancshares
Incorporated incorporated by reference in its Annual Report on Form 10-K for
the year ended December 31, 1997, filed with the Securities and Exchange
Commission.

/s/ Ernst & Young LLP


Ernst & Young LLP
Columbus,Ohio
September 25, 1998