<ARTICLE> 5 <LEGEND> This Schedule contains summary financial information extracted from the General Motors Acceptance Corporation Form 10-Q for the period ending March 31, 1995 and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <CIK> 0000040729 <NAME> GMAC <MULTIPLIER> 1000000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1995 <PERIOD-END> MAR-31-1995 <CASH> 1656 <SECURITIES> 4245 <RECEIVABLES> 62314 <ALLOWANCES> 688 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 19207 <DEPRECIATION> 0 <TOTAL-ASSETS> 91511 <CURRENT-LIABILITIES> 43210 <BONDS> 33438 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2200 <OTHER-SE> 5940 <TOTAL-LIABILITY-AND-EQUITY> 91511 <SALES> 0 <TOTAL-REVENUES> 3488 <CGS> 0 <TOTAL-COSTS> 1246 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 55 <INTEREST-EXPENSE> 1220 <INCOME-PRETAX> 431 <INCOME-TAX> 176 <INCOME-CONTINUING> 255 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 255 <EPS-PRIMARY> 0 <EPS-DILUTED> 0