EXHIBIT (15)(b)

                                                                 EXHIBIT (15)(b)



November 12, 2001


Consumers Energy Company:

     We are aware that Consumers Energy Company has incorporated by reference in
its Registration Statements No. 333-62500 and No. 333-76347 its Form 10-Q for
the quarter ended September 30, 2001, which includes our report dated October
31, 2001 covering the unaudited interim financial information contained therein.
Pursuant to Regulation C of the Securities Act of 1933, that report is not
considered a part of the registration statement prepared or certified by our
firm or a report prepared or certified by our firm within the meaning of
Sections 7 and 11 of the Act.


Very truly yours,



/s/ Arthur Andersen LLP
-----------------------