INDEPENDENT AUDITORS' CONSENT



We hereby consent to the incorporation by reference in the Registration 
Statement (Form S-8) pertaining to the Huntington Supplemental Stock Purchase 
and Tax Savings Plan and Trust of our report dated January 16, 1997, relating 
to the consolidated balance sheet of First Michigan Bank Corporation as of 
December 31, 1996, and the related consolidated statements of income, 
shareholders' equity and cash flows for the two years then ended, appearing 
in Huntington Bancshares Incorporated's Annual Report on Form 10-K for the 
year ended December 31, 1997.


/s/ BDO SEIDMAN, LLP

BDO Siedman, LLP
March 30, 1998
Grand Rapids, Michigan