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Exhibit 31-4

FORM 10-Q CERTIFICATION

I, David E. Meador, Senior Vice President and
Chief Financial Officer of Michigan Consolidated Gas Company,
certify that:



| |                                                                                                                                                                                                                                                                                                                                  
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 1. I have reviewed this Form 10-Q for
    the Quarterly Period Ending September 30, 2003 of Michigan
    Consolidated Gas Company;                                                                                                                                                                                               
|
| | 2. Based on my knowledge, this report does
    not contain any untrue statement of a material fact or omit to
    state a material fact necessary to make the statements made, in
    light of the circumstances under which such statements were
    made, not misleading with respect to the period covered by this
    report;
|
| | 3. Based on my knowledge, the financial
    statements, and other financial information included in this
    report, fairly present in all material respects the financial
    condition, results of operations and cash flows of the
    registrant as of, and for, the periods presented in this report;                       
|
| | 4. The registrants other certifying
    officer(s) and I are responsible for establishing and
    maintaining disclosure controls and procedures (as defined in
    Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
    registrant and have:                                                                                



| |                                                                                                                                                                                                                                                                                                                                                                                                          
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | a. Designed such disclosure controls and
    procedures, or caused such disclosure controls and procedures to
    be designed under our supervision, to ensure that material
    information relating to the registrant, including its
    consolidated subsidiaries, is made known to us by others within
    those entities, particularly during the period in which this
    report is being prepared;
|
| | b. (Intentionally omitted)                                                                                                                                                                                                                                                                                                                                                                               
|
| | c. Evaluated the effectiveness of the
    registrants disclosure controls and procedures and
    presented in this report our conclusions about the effectiveness
    of the disclosure controls and procedures, as of the end of the
    period covered by this report based on such evaluation; and                                                                                                   
|
| | d. Disclosed in this report any change in
    the registrants internal control over financial reporting
    that occurred during the registrants most recent fiscal
    quarter that has materially affected, or is reasonably likely to
    materially affect, the registrants internal control over
    financial reporting; and                                                                    



| |                                                                                                                                                                                                                                                                                                                          
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 5. The registrants other certifying
    officer(s) and I have disclosed, based on our most recent
    evaluation of internal control over financial reporting, to the
    registrants auditors and the audit committee of the
    registrants board of directors (or persons performing the
    equivalent functions):



| |                                                                                                                                                                                                                                                                                             
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | a. All significant deficiencies and material
    weaknesses in the design or operation of internal control over
    financial reporting which are reasonably likely to adversely
    affect the registrants ability to record, process,
    summarize and report financial information; and
|
| | b. Any fraud, whether or not material, that
    involves management or other employees who have a significant
    role in the registrants internal control over financial
    reporting.                                                                                                   



| |                                        
| | ---------------------------------------
| | /S/ DAVID E. MEADOR                    
| | _______________________________________
| | DAVID E. MEADOR                        
| | Senior Vice President and              
| | Chief Financial Officer of             
| | Michigan Consolidated Gas Company      

Date: November 7, 2003