[SULLIVAN & CROMWELL LETTERHEAD]
                            

                                                       September 24, 1998

Ford Motor Company
The American Road
Dearborn, MI 48121

Ladies and Gentlemen:

     As special tax counsel to Ford Motor Company (the "Company") in connection
with the issuance by the Company of $1,500,000,000 aggregate principal
amount of its 6 5/8% Debentures due October 1, 2028, we hereby confirm to you 
our opinion as set forth under the heading "United States Taxation of Non-
United States Persons" in the Prospectus Supplement dated September 24, 1998
for the Debentures.

     We hereby consent to the filing with the Securities and Exchange Commission
of this opinion as an exhibit to the Company's current report on Form 8-K and
the reference to us under the heading United States Taxation of Non-United
States Persons" in the Prospectus Supplement. By giving the foregoing consent we
do not admit that we come within the category of persons whose consent is
required under section 7 of the Securities Act of 1933, as amended.

                                   Very truly yours,

                                   /s/Sullivan & Cromwell