Exhibit 15



Ford Motor Credit Company
The American Road
Dearborn, Michigan 48126

Re: Ford Motor Credit Company Registration Statement Nos. 333-91953, 333-92595,
    333-45015, 333-50090 and 333-75234 on Form S-3.

We are aware that our report dated  April 16,  2002  accompanying  the
unaudited interim financial  information of Ford Motor Credit Company and
subsidiaries for the period  ended  March 31,  2002 and 2001  included  in the
Ford Motor Credit Company  Quarterly  Report on Form 10-Q for the period ended
March 31, 2002 will be incorporated by reference in the Registration Statements
on Form S-3 referred to above. Pursuant to Rule 436 (c) under the Securities Act
of 1933, this report 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  May 15, 2002