Exhibit (24)(b)


January 25, 2007



Mr. James E. Brunner
Mr. Thomas J. Webb
Ms. Catherine M. Reynolds
Consumers Energy Company
One Energy Plaza
Jackson, MI 49201-2276

Consumers Energy Company is required to file an Annual Report on Form 10-K for
the year ended December 31, 2006 with the Securities and Exchange Commission
within 60 days after the end of the year.

We hereby make, constitute and appoint each of you our true and lawful attorney
for each of us and in each of our names, places and steads to sign and cause to
be filed with the Securities and Exchange Commission said Annual Report with any
necessary exhibits, and any amendments thereto that may be required.

Very truly yours,


/s/ K. Whipple                                    /s/ P. R. Lochner, Jr.
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Kenneth Whipple                                   Philip R. Lochner, Jr.



/s/ Merribel S. Ayres                             /s/ M. T. Monahan
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Merribel S. Ayres                                 Michael T. Monahan



/s/ Jon E. Barfield                               /s/ Joseph F. Paquette, Jr.
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Jon E. Barfield                                   Joseph F. Paquette, Jr.



/s/ Richard M. Gabrys                             /s/ Percy A. Pierre
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Richard M. Gabrys                                 Percy A. Pierre



/s/ D. W. Joos                                    /s/ K. L. Way
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David W. Joos                                     Kenneth L. Way



/s/ John B. Yasinsky
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John B. Yasinsky