March 15, 2005                                                      EXHIBIT 18-1

Michigan Consolidated Gas Company
2000 Second Avenue
Detroit, Michigan 48226

Dear Sirs/Madams:

We have audited the consolidated financial statements of Michigan Consolidated
Gas Company and subsidiaries (the "Company") as of December 31, 2004 and 2003,
and for each of the three years in the period ended December 31, 2004, and the
related financial statement schedule, all included in the Company's Annual
Report on Form 10-K for the year ended December 31, 2004 to the Securities and
Exchange Commission and have issued our report thereon dated March 15, 2005,
which expresses an unqualified opinion and includes an explanatory paragraph
concerning the Company's change in the method of accounting for asset retirement
obligations in 2003. Note 10 to such financial statements contains a description
of your adoption during the year ended December 31, 2004 of the change in the
measurement date for the Company's pension and other postretirement benefit
plans from December 31 to November 30. In our judgment, such change is to an
alternative accounting principle that is preferable under the circumstances.


Yours truly,

/S/ DELOITTE & TOUCHE LLP

Detroit, Michigan