EXHIBIT 15-2

Michigan Consolidated Gas Company
Detroit, Michigan

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Michigan Consolidated Gas Company for the periods ended September
30, 2001 and 2000, as indicated in our report dated November 13, 2001; because
we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2001, is
incorporated by reference in Registration Statement No. 333-63370 on Form S-3.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.




DELOITTE & TOUCHE LLP
November 13, 2001