EXHIBIT 15
July 24, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Ford Motor Company Registration Statements Nos. 2-95018, 2-95020, 33-14951,
     33-19036,  33-36043,  33-36061,  33-39402,  33-50194,  33-50238,  33-54275,
     33-54283,  33-54348,  33-54735,  33-54737,  33-56785,  33-58255,  33-58785,
     33-61107, 33-64605, 33-64607, 333-02735,  333-20725,  333-27993, 333-28181,
     333-31466,   333-37396,   333-37536,   333-37542,   333-38580,   333-38586,
     333-40258,   333-40260,   333-46295,   333-47443,   333-47445,   333-47733,
     333-47735,   333-52399,   333-56660,   333-57596,   333-57598,   333-58695,
     333-58697,   333-58701,   333-61882,   333-61886,   333-65703,   333-70447,
     333-74313,  333-86127, and 333-87619 on Form S-8, and 333-49164, 333-67209,
     and 333-86035 on Form S-3.



Commissioners:

We are aware  that our  report  dated  July 16,  2001 on our  review of  interim
financial  information of Ford Motor Company and Subsidiaries (the "Company") as
of and for the  period  ended  June  30,  2001  and  included  in the  Company's
quarterly  report on Form 10-Q for the  quarter  then ended is  incorporated  by
reference in the afore referenced Registration Statements.


Very truly yours,


/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Detroit, Michigan