EXHIBIT 18


February 18, 2005

Audit Committee of the Board of Directors
CMS Energy Corporation and Consumers Energy Company

Dear Sirs:

Note 7 to the consolidated financial statements of CMS Energy Corporation (CMS
Energy) and Note 5 to the consolidated financial statements of Consumers Energy
Company (a wholly-owned subsidiary of CMS Energy) (Consumers) included in CMS
Energy's and Consumer's annual reports on Form 10-K for the year ended December
31, 2004 describes a change in the measurement date for its pension and other
postretirement plans from December 31 to November 30. Management believes that
the newly adopted accounting principle is preferable in the circumstances for
various business reasons. In accordance with Management's request, we have
reviewed and discussed with officials of CMS Energy and Consumers the
circumstances and business judgment and planning upon which the decision to make
this change in the method of accounting was based.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, based on our review and
discussion and with reliance on management's business judgment, we concur that
the newly adopted method of accounting is preferable in your circumstances.

                                              Very truly yours,

                                          /s/ ERNST & YOUNG LLP