<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
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<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