Exhibit (23)(e)

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration
Statements and in the related Prospectuses:

      (1)   Registration Statement (Form S-3 No. 333-120611) of Consumers Energy
            Company, and

      (2)   Registration Statement (Form S-8 No. 333-76347) pertaining to the
            Employee Savings Plan and Employee Stock Ownership Plan of Consumers
            Energy Company;

of our reports dated February 21, 2007, with respect to the consolidated
financial statements and schedule of Consumers Energy Company, Consumers Energy
Company management's assessment of the effectiveness of internal control over
financial reporting, and the effectiveness of internal control over financial
reporting of Consumers Energy Company, included in this Annual Report (Form
10-K) for the year ended December 31, 2006.

                                            /s/ Ernst & Young LLP
Detroit, Michigan
February 21, 2007