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                                                                      Exhibit 21

               SUBSIDIARIES OF HUNTINGTON BANCSHARES INCORPORATED
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The subsidiaries of Huntington Bancshares Incorporated are listed below. The
state or jurisdiction of incorporation or organization of each subsidiary
(unless otherwise noted) is Ohio.

The Huntington National Bank (United States) and its direct and indirect
subsidiaries, 41 South High Ltd., The Huntington Leasing Company, The Huntington
Mortgage Company, Huntington Residential Mortgage Securities, Inc., The
Huntington Investment Company, Forty-One Corporation, First Sunset Development,
Inc., SFA Holding, Inc., East Sound Realty, Inc., Lodestone Realty Management,
Inc., WS Realty, Inc., Fourteen Corporation, Airbase Realty Company, HNB
Clearing, Inc., National Returns Clearinghouse, Ltd., The Check Exchange System
Co., Thirty-Seven Corporation, Vehicle Reliance Company, Huntington Trade
Services, Inc., Huntington Trade Services, Asia, Limited (Hong Kong), Cybermark
L.L.C., FMB Insurance Agency, Inc. (Michigan), Huntington Insurance Agency, Inc.
(Florida), Huntington Insurance Agency, Inc. (Kentucky), Winter Park Mortgage
Company, FMB Title Services, Inc., and Huntington Merchant Services L.L.C.

CB&T Capital Investment Company, Inc. (West Virginia)

Huntington Capital Corp.

Huntington Bancshares Financial Corporation

The Huntington National Life Insurance Company (Arizona)

Huntington Bancshares Ohio, Inc.

Huntington Bancshares Florida, Inc.

The Huntington State Bank and its direct and indirect subsidiaries, Huntington
Insurance Agency Services, Inc., Huntington Insurance Agency, Inc. (Michigan),
Huntington Property and Casualty Insurance Agency, Inc., and Huntington Life
Insurance Agency, Inc.

The Huntington Service Company

The Huntington Community Development Corporation

Security First Network Bank, FSB (United States) and its direct subsidiary,
Security First Technologies, Inc. (Kentucky).*

Money Station, Inc.

Heritage Service Corporation

Huntington Capital I

Superior Financial Corporation

First Michigan Life Insurance Company (Arizona)







* - Huntington owns less than a 5% voting interest in Security First Network
Bank, FSB, which owns 100% of Security First Technologies, Inc.; however,
Huntington is deemed by the Federal Reserve Board to have a controlling interest
in Security First Technologies, Inc.