Ford Motor (F) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

March 9, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Ford Motor Company Savings and Stock Investment Plan for Salaried Employees (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Ford Motor Company Savings and Stock Investment Plan for Salaried Employeesdated March 8, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP