Exhibit (23)(e)


            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; and

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

of our reports dated February 22, 2006, 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, 2005.

                                             /s/ Ernst & Young LLP

Detroit, Michigan
February 22, 2006