ARTHUR ANDERSEN LLP
 
                                                   
Exhibit (15) 








To Consumers Energy Company:

We are aware that Consumers Energy Company has incorporated by reference
in its Registration Statements No. 333-63969 and No. 333-64323 its Form
10-Q for the quarter ended September 30, 1998, which includes our report
dated November 10, 1998 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
LLP                                                       


Detroit, Michigan,
     November 10, 1998.