EXHIBIT (15)(b)



                                                      [ANDERSEN LOGO]


                                                                 Exhibit (15)(b)


                                                      ARTHUR ANDERSEN LLP

                                                      Suite 2700
                                                      500 Woodward Avenue
                                                      Detroit MI 48226-3424

April 30, 2002                                        Tel 313 596 9000
                                                      Fax 313 596 9055

                                                      www.andersen.com

Consumers Energy Company:

We are aware that Consumers Energy Company has incorporated by reference in its
Registration Statement No. 333-73922 its Form 10-Q for the quarter ended March
31, 2002, which includes our report dated April 30, 2002 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,


[ARTHUR ANDERSEN LLP SIGNATURE]