EXHIBIT 8




September 24, 2004

CMS Energy Corporation
One Energy Plaza
Jackson, MI  49201

Ladies and Gentlemen:

         Reference is made to the prospectus (the "Prospectus") , which
constitutes part of the registration statement on Form S-3 (the "Registration
Statement"), to be filed by CMS Energy Corporation which the Securities and
Exchange Commission on or about the date hereof pursuant to the Securities Act
of 1933, as amended for the registration for resale of shares of its 4.50%
Cumulative Convertible Preferred Stock (the "Preferred Stock").

         I am of the opinion that the statements set forth under the caption
"Material United States Federal Income Tax Considerations" in the Prospectus
constitute an accurate description, in general terms, of certain United States
federal income tax considerations that may be relevant to the prospective
holders of the Preferred Stock.

         I hereby consent to the filing of this opinion as an exhibit to the
Company's Registration Statement.

                                               Very truly yours,

                                               /s/ Jay M. Silverman

                                               Jay M. Silverman
                                               Director of Tax Planning and
                                               Assistant Tax Counsel