Exhibit 15

Ford Motor Credit Company
One American Road
Dearborn, Michigan 48126

Re:      Ford Motor Credit Company Registration Statement Nos.  333-91953,
         333-92595, and 333-45015 on Form S-3.


We are aware that our report dated July 16, 2001 accompanying the unaudited
interim financial information of Ford Motor Credit Company and subsidiaries for
the periods ended June 30, 2001 and 2000 included in the Ford Motor Credit
Company Quarterly Report on Form 10-Q for the quarter ended June 30, 2001 will
be incorporated by reference in the Registration Statements on Form S-3.
Pursuant to Rule 436 (c) under the Securities Act of 1933, these reports should
not be considered a part of the Registration Statements prepared or certified by
us within the meaning of Section 7 and 11 of the Act.




/s/ PricewaterhouseCoopers LLP

Detroit, Michigan
July 16, 2001