Exhibit 18-1

August 14, 2000

MCN Energy Group Inc.
500 Griswold Street
Detroit, Michigan 48226

Dear Sirs/Madams:

At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended June 30, 2000, of the facts relating to the change in the method of accounting for natural gas inventories, held by the Energy Marketing segment, from the last-in, first-out cost method to the fair value method. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.

We have not audited any consolidated financial statements of MCN Energy Group Inc. and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 1999. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of MCN Energy Group Inc. and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 1999.

Yours truly,

DELOITTE & TOUCHE LLP
Detroit, Michigan