May 7, 1998

CMS Energy Corporation
Fairlane Plaza South
Suite 1100
330 Town Center Drive 
Dearborn, Michigan 48126

Consumers Energy Company
212 West Michigan Avenue
Jackson, Michigan 49201

RE:  Form 10-Q Report for the Quarter Ended March 31, 1998

To the Boards of Directors:

This letter is written to meet the requirements of Regulation S-K calling
for a letter from a registrant's independent accountants whenever there
has been a change in accounting principle or practice.  

We have been informed that, as of January 1, 1998, CMS Energy Corporation
and Consumers Energy Company (the Companies) changed from a method of
accounting for property taxes based on the assessment date to a method
based on the fiscal year of the taxing authorities.  According to the
management of the Companies, this change was made to provide a better
matching of property tax expense with both the payment for services and
those services provided by the taxing authorities.  

A complete coordinated set of financial and reporting standards for
determining the preferability of accounting principles among acceptable
alternative principles has not been established by the accounting
profession.  Thus, we cannot make an objective determination of whether
the change in accounting described in the preceding paragraph is to a
preferable method.  However, we have reviewed the pertinent factors,
including those related to financial reporting, in this particular case on
a subjective basis, and our opinion stated below is based on our
determination made in this manner.  

We are of the opinion that the Companies' change in method of accounting
is to an acceptable alternative method of accounting, which, based upon
the reasons stated for the change and our discussions with you, is also
preferable under the circumstances in this particular case.  In arriving
at this opinion, we have relied on the business judgment and business
planning of your management.

We have not audited the application of this change to the financial
statements of any period subsequent to December 31, 1997.  Further, we
have not examined and do not express any opinion with respect to your
financial statements for the three months ended 
March 31, 1998.

Very truly yours,

Arthur Andersen LLP