Exhibit 23

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form
No. 333-76347), pertaining to the Employees' Savings Plan and Employee Stock
Ownership Plan of Consumers Energy Company of our report dated June 16, 2004
with respect to the financial statements and schedule of the Employees' Savings
Plan and Employee Stock Ownership Plan of Consumers Energy Company included in
this annual report (Form 11-K) for the year ended December 31, 2003.

                                                 /s/ Ernst & Young LLP

Detroit, Michigan
June 22, 2004