1
                                                                      Exhibit 23


                         CONSENT OF INDEPENDENT AUDITORS
                         -------------------------------


We consent to the incorporation by reference in Post-Effective Amendment No. 1
to Registration Statement No. 33-44208 dated April 1, 1998, Post-Effective
Amendment No. 1 to Registration Statement No. 33-46327 dated April 1, 1998,
Registration Statement No. 33-52553 dated March 8, 1994, Registration Statement
No. 33-59068 dated March 12, 1993, Registration Statement No. 33-41774 dated
July 19, 1991, Post-Effective Amendment No. 2 to Registration Statement No.
33-10546 dated January 28, 1991, Registration Statement No. 33-38784 dated
January 28, 1991, Registration Statement No. 33-37373 dated October 18, 1990,
and Registration Statement No. 2-89672 dated February 27, 1984, all on Form S-8,
and Post-Effective Amendment No. 2 to Registration Statement No. 33-52569 dated
September 25, 1998, Registration Statement No. 33-63175 dated October 3, 1995,
both on Form S-3, and Registration Statement Nos. 333-53579, 333-53579-01,
333-53579-02, 333-53579-03, 333-53579-04, and 333-53579-05 all on Form S-3 dated
May 26, 1998 and amended June 5, 1998 of our report dated January 13, 2000, with
respect to the consolidated financial statements of Huntington Bancshares
Incorporated included in this Annual Report on Form 10-K for the year ended
December 31, 1999, filed with the Securities and Exchange Commission.



                                                   /s/  ERNST & YOUNG LLP



Columbus, Ohio
February 22, 2000