Exhibit 23




                        Consent of Independent Auditors



We hereby consent to the incorporation by reference in the Registration
Statement on form S-8 (No. 333-59312) of our report dated April 5, 2001
on the financial statements of the Sky Financial Group, Inc. Profit
Sharing and 401(k) Plan appearing on page 2 of this Form 11-K.

                            /s/ Crowe, Chizek and Company LLP
                            -------------------------------------------
                            Crowe, Chizek and Company LLP



Columbus, Ohio
June 28, 2001

                                      15