Exhibit 15


August 5, 2004


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,  33-55847,  33-58255,  33-61107,
     33-62227, 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,
     333-49545,   333-49547,   333-52399,   333-56660,   333-57596,   333-57598,
     333-58695,   333-58697,   333-58701,   333-61882,   333-61886,   333-65703,
     333-70447,   333-71380,   333-72476,   333-72478,   333-74313,   333-85138,
     333-86127,  333-87619,  333-87990,  333-100910,   333-101293,   333-104063,
     333-104064, 333-105674, 333-110105, 333-113584, 333-113608, 333-115339, and
     333-115340 on Form S-8 and Nos. 333-67209 and 333-75214 on Form S-3.

Commissioners:

We are aware that our report dated August 5, 2004 on our reviews of interim
financial information of Ford Motor Company (the "Company") as of June 30, 2004
and for the three and six month periods ended June 30, 2004 and 2003 included in
the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2004
is incorporated by reference in the aforementioned Registration Statements.

Very truly yours,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP