Huntington Bancshares (HBAN) S-4/A Registration of securities issued in business combination transactions (amended)

Exhibit 23.5

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Amendment No. 2 to Registration Statement No. 333-140897 of Huntington Bancshares Incorporated on Form S-4 of our reports dated February 22, 2007, relating to the consolidated financial statements of Sky Financial Group, Inc. (which report expresses an unqualified opinion and includes an explanatory paragraph related to the adoption of Statement of Financial Accounting Standards No. 123(R),Share-Based Payment, in 2005), and management’s report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of Sky Financial Group, Inc. for the year ended December 31, 2006 and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP

Cleveland, Ohio

April 18, 2007