EXHIBIT (15)(b)
  

                                          Exhibit (15)(b)







To Consumers Power Company:

We are aware that Midland Cogeneration Venture Limited Partnership has
incorporated by reference in its Registration Statement No. 33-80284
Consumers Power Company's Form 10-Q for the quarter ended June 30, 1994,
which includes our report dated August 8, 1994 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.


                                    Arthur Andersen & Co.


Detroit, Michigan,
     August 8, 1994.