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[ARTHUR ANDERSON LLP LETTERHEAD]
                                                                    EXHIBIT (23)




                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As independent public accountants, we hereby consent to the
incorporation by reference in this registration of our reports dated January 26,
1998 included or incorporated by reference in Consumers Energy Company's Form
10-K for the year ended December 31, 1997 and to all references to our Firm
included in this registration statement.




                                                  Arthur Anderson LLP


Detroit, Michigan,
     October 12, 1998