<DOCUMENT>
<TYPE>EX-23.B
<SEQUENCE>8
<FILENAME>k60932ex23-b.txt
<DESCRIPTION>CONSENT OF ARTHUR ANDERSEN LLP FOR CONSUMERS
<TEXT>

<PAGE>   1
                                                                   EXHIBIT 23(b)

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



         As independent public accountants, we hereby consent to the
incorporation of our reports included or incorporated by reference in this Form
10-K, into Consumers Energy Company's previously filed Registration Statement
No. 333-89363.



/s/ ARTHUR ANDERSEN LLP

Detroit, Michigan,
   March 23, 2001.

</TEXT>
</DOCUMENT>
