Exhibit (23)(d)

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration
Statements and in the related Prospectuses:

      (1)   Registration Statement (Form S-3 No. 333-120611) of Consumers Energy
            Company;

      (2)   Registration Statement (Form S-4 No. 333-122429) of Consumers Energy
            Company, and

      (3)   Registration Statement (Form S-8 No. 333-76347) pertaining to
            Employee Savings and Incentive Plan of Consumers Energy Company;

of our reports dated March 7, 2005, with respect to the consolidated financial
statements and schedule of Consumers Energy Company, Consumers Energy Company
management's assessment of the effectiveness of internal control over financial
reporting, and the effectiveness of internal control over financial reporting of
Consumers Energy Company, included in this Annual Report (Form 10-K) for the
year ended December 31, 2004.

                                                /s/ Ernst & Young LLP

Detroit, Michigan
March 7, 2005