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                                                                 EXHIBIT (15)(b)





October 27, 2000


Consumers Energy Company:

We are aware that CMS Energy Corporation has incorporated by reference in its
Registration Statement No. 333-89363 its Form 10-Q for the quarter ended
September 30, 2000, which includes our report dated October 27, 2000 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.



Very truly yours,

/s/ Arthur Andersen LLP