The expenses to be incurred by CMS Energy relating to the offering of $250,000,000 principal amount of its 4.25% Senior Notes due 2015, under CMS Energy’s Registration Statement on Form S-3 (Registration No. 333-153353) and a related prospectus supplement filed with the Securities and Exchange Commission and dated September 20, 2010 are estimated to be as follows:

Estimated Fees

SEC Registration Fee	$	17,825.00
Services of Independent Registered Public Accounting Firms		90,000.00
Trustee Fees and Expenses		10,000.00
Legal Fees and Expenses		25,000.00
Rating Agency Fees		225,000.00
FINRA Fees		25,000.00
Printing and Delivery Expenses		25,000.00
Miscellaneous Expenses		55,000.00

Total $ 472,825.00