Exhibit 24(b)

January 24, 2008

Mr. James E. Brunner
Mr. Thomas J. Webb
Ms. Catherine M. Reynolds
Consumers Energy Company
One Energy Plaza
Jackson, MI 49201-2276

Consumers Energy Company is required to file an Annual Report on Form 10-K for the year ended December 31, 2007 with the Securities and Exchange Commission within 60 days after the end of the year.

We hereby make, constitute and appoint each of you our true and lawful attorney for each of us and in each of our names, places and steads to sign and cause to be filed with the Securities and Exchange Commission said Annual Report with any necessary exhibits, and any amendments thereto that may be required.

Very truly yours,

/s/ K. Whipple Kenneth Whipple	/s/ P. R. Lochner, Jr. Philip R. Lochner, Jr.
/s/ Merribel S. Ayres	/s/ M. T. Monahan
Merribel S. Ayres	Michael T. Monahan
/s/ Jon E. Barfield	/s/ Joseph F. Paquette, Jr.
Jon E. Barfield	Joseph F. Paquette, Jr.
/s/ Richard M. Gabrys	/s/ Percy A. Pierre
Richard M. Gabrys	Percy A. Pierre
/s/ D. W. Joos	/s/ K. L. Way
David W. Joos	Kenneth L. Way
/s/ John B. Yasinsky
John B. Yasinsky