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                                                                     EXHIBIT 24

                  SOUTHEASTERN MICHIGAN GAS ENTERPRISES, INC.

                               POWER OF ATTORNEY

     Whereas, the Board of Directors of Southeastern Michigan Gas Enterprises, 
Inc., a Michigan corporation, at a meeting held on February 23, 1994, 
authorized and approved the execution of Form 10-K Annual Report for 1993 
pursuant to Section 13 of the Securities Exchange Act of 1934 and the filing of 
said Form 10-K with the Securities and Exchange Commission under the Securities 
Exchange Act of 1934.

     NOW, THEREFORE, each of the undersigned in his capacity as a Director or 
officer, or both, as the case may be, of said Corporation, does hereby appoint 
Ward N. Kirby and Robert F. Caldwell, and each of them severally, his true and 
lawful attorneys or attorney to execute in his name, place and stead, in his 
capacity as a Director or officer or both, as the case may be, of said 
Corporation, the Form 10-K for the year ended December 31, 1993 and any and all 
amendments thereto and all instruments necessary or incidental in connection 
therewith, and to file the same with the Securities and Exchange Commission.  
Each of said attorneys shall have full power of substitution and 
resubstitution.  Each of said attorneys shall have full power and authority to 
do and perform in the name and on behalf of each of the undersigned, in any and 
all capacities, each act whatsoever requisite or necessary to be done in the 
premises, as fully and to all intents and purposes as each of the undersigned 
might or could do in person, and each of the undersigned hereby ratifies and 
approves the acts of said attorneys and each of them.

     IN WITNESS WHEREOF, we have hereunto set our hands as of the 23rd day of 
February, 1994.

/s/Frank G. Andreoni                      /s/Ward N. Kirby
- -------------------------------------     -------------------------------------
Frank G. Andreoni, Director               Ward N. Kirby, President, Chief 
                                          Executive Officer, Director

/s/Daniel A. Burkhardt                    /s/Harvey I. Klein
- -------------------------------------     -------------------------------------
Daniel A. Burkhardt, Director             Harvey I. Klein, Director

/s/Robert F. Caldwell                     /s/William March
- -------------------------------------     -------------------------------------
Robert F. Caldwell, Principal             William March, Director
Financial and Accounting Officer, 
Executive Vice President, Director

/s/Marcia M. Chmielewski                  /s/Edith A. Stotler
- -------------------------------------     -------------------------------------
Marcia M. Chmielewski, Treasurer          Edith A. Stotler, Director
(Controller)

/s/George T. Ferris, Director             /s/Robert J. Thomson
- -------------------------------------     -------------------------------------
George T. Ferris, Director                Robert J. Thomson, Director

/s/Michael O. Frazer                      /s/John W. Wirtz
- -------------------------------------     -------------------------------------
Michael O. Frazer, Director               John W. Wirtz, Director



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