Exhibit
    (21)




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01  CMS
    Energy Corporation
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
      02
    CMS Capital, L.L.C.    02
    CMS Enterprises Company    02
    CMS Treasury Services, LLC    02
    Consumers Energy Company    02
    Dearborn Industrial Energy, L.L.C.    The name, state of organization and nature of business of
    each subsidiary and their subsidiaries are described below:




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02  CMS
    Capital, L.L.C.
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
    03
    CMS Land Company    04
    Beeland Group LLC    04
    Daviswell LLC    03
    EnerBank USA




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02  CMS
    Enterprises Company
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
    03
    CMS Energy Asia Private Limited    03
    CMS Energy Resource Management Company    04
    CMS ERM Michigan LLC    04
    CMS Viron Corporation    03
    CMS Energy South America Company    03
    CMS Enterprises Development, L.L.C.    03
    CMS Gas Transmission Company    04
    CMS Gas Argentina Company    04
    CMS International Ventures, L.L.C. (37.01%) (See Exhibit A
    for list of subsidiaries)    04
    Nitrotec Corporation (50%)    03
    CMS Generation Jegurupadu I Limited Duration Company (1%)




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235-MW
  04
    Jegurupadu O&M Company Mauritius (50%)    03
    CMS Generation Jegurupadu II Limited Duration Company (1%)  235-MW
  04
    Jegurupadu O&M Company Mauritius (50%)  03
    CMS Generation San Nicolas Company (0.1%)    04
    Inversora de San Nicolas, S.A. (0.1%)  05
    Centrales Termicas San Nicolas, S.A. (88%)  03
    CMS International Ventures, L.L.C. (61.49%) (See Exhibit A
    for list of subsidiaries)03
    HYDRA-CO Enterprises, Inc. (See Exhibit B for list of
    subsidiaries)




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02  CMS
    Treasury Services, LLC
  Address:
    One Energy Plaza
    Jackson, Michigan 49201




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02  Consumers
    Energy Company
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
    03
    CMS Engineering Co.    03
    Consumers Campus Holdings, LLC    03
    Consumers Funding LLC    03
    Consumers Receivables Funding II, LLC    03
    ES Services Company    03
    Maxey Flats Site IRP, L.L.C. (1.71%)




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02  Dearborn
    Industrial Energy, L.L.C.
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
    03
    Dearborn Industrial Generation, L.L.C.




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EXHIBIT A
  Subsidiaries
    of CMS International Ventures, L.L.C.
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
  04
    CMS Electric & Gas, L.L.C.    05
    CMS (Barbados), SRL    06
    CMS Venezuela, S.A.    06
    ENELMAR S.A.    05
    CMS Empreendimentos Ltda (99.99%)    04
    CMS Generation Jegurupadu I Limited Duration Company (99%)  235-MW
  05
    Jegurupadu O&M Company Mauritius (50%)    04
    CMS Generation Jegurupadu II Limited Duration Company (99%)    235-MW
  05
    Jegurupadu O&M Company Mauritius (50%) (In process of
    liquidation)  04
    Jegurupadu CMS Generation Company Ltd.




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EXHIBIT B
  Subsidiaries
    of HYDRA-CO Enterprises, Inc.
  Address:
    One Energy Plaza
    Jackson, Michigan 49201
  04
    CMS Exeter LLC    05
    Exeter Energy Limited Partnership (2% GP)05
    Oxford/CMS Development Limited Partnership (1% GP)  04
    CMS Generation Filer City, Inc.    05
    T.E.S. Filer City Station Limited Partnership (50%)  04
    CMS Generation Filer City Operating LLC    04
    CMS Generation Genesee Company    05
    Genesee Power Station Limited Partnership (1%)  04
    CMS Generation Grayling Company    05
    Grayling Generating Station Limited Partnership (1%)  06
    AJD Forest Products Limited Partnership (49.5% LP)06
    GGS Holdings Company    07
    AJD Forest Products Limited Partnership (0.5% GP)  05
    Grayling Partners Land Development, L.L.C. (1%)    04
    CMS Generation Grayling Holdings Company




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05
    Grayling Generating Station Limited Partnership (49)%  06
    AJD Forest Products Limited Partnership (49.5% LP)06
    GGS Holdings Company  07
    AJD Forest Products Limited Partnership (0.5% GP)  05
    Grayling Partners Land Development, L.L.C. (49)%  04
    CMS Generation Holdings Company    05
    Genesee Power Station Limited Partnership (48.75%)05
    GPS Newco, L.L.C. (50%)    06
    Genesee Power Station Limited Partnership (0.25%)  04
    CMS Generation Honey Lake Company    05
    Honey Lake Energy I L.P. (99%)  06
    H L Power Company (18.65%)  05
    Honey Lake Energy II, L.P. (99%)  06
    H L Power Company (18.65%)  05
    H L Power Company (0.5%)  04
    CMS Generation Michigan Power L.L.C.    04
    CMS Generation Operating Company II, Inc.    04
    CMS Generation Operating LLC    04
    CMS Generation Recycling Company




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05
    Mid-Michigan Recycling, L.C. (50%)    04
    CMS Prairie State LLC    04
    Craven County Wood Energy Limited Partnership (44.99%)04
    Dearborn Generation Operating, L.L.C.    04
    Exeter Energy Limited Partnership (50%)04
    HCE-Biopower, Inc.    05
    IPP Investment Partnership (51%)  06
    Craven County Wood Energy Limited Partnership (0.01%)  04
    Honey Lake I L.P. (1%)  05
    H L Power Company (18.65%)  04
    Honey Lake Energy II, L.P. (1%)  05
    H L Power Company (18.65%)  04
    IPP Investment Partnership (49%)  05
    Craven County Wood Energy Limited Partnership (0.01%)  04
    New Bern Energy Recovery, Inc.    05
    Craven County Wood Energy Limited Partnership (5%)  04
    Oxford/CMS Development Limited Partnership (99% LP)  05
    Exeter Energy Limited Partnership (48% LP)  04
    Sterling Wind LLC