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                                                                 EXHIBIT (23)(b)
                                                                 ARTHUR ANDERSEN

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

         As independent public accountants, we hereby consent to the
incorporation of our reports included or incorporated by reference in this Form
10-K, into Consumers Energy Company's previously filed Registration Statement
No. 333-89363.

                                                         /s/ Arthur Andersen LLP

Detroit, Michigan,
 March 27, 2000.