<DOCUMENT>
<TYPE>EX-23.(B)
<SEQUENCE>10
<FILENAME>k67879ex23-b.txt
<DESCRIPTION>CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
<TEXT>
<PAGE>
                                                                 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. 333-76347.



Detroit, Michigan,
  March 22, 2002.

</TEXT>
</DOCUMENT>
