<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, 1997 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000040729 <NAME> GMAC <MULTIPLIER> 1000000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> MAR-31-1997 <CASH> 667 <SECURITIES> 4934 <RECEIVABLES> 67323 <ALLOWANCES> 908 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 24624 <DEPRECIATION> 0 <TOTAL-ASSETS> 102212 <CURRENT-LIABILITIES> 53783 <BONDS> 33461 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2200 <OTHER-SE> 5988 <TOTAL-LIABILITY-AND-EQUITY> 102212 <SALES> 0 <TOTAL-REVENUES> 4107 <CGS> 0 <TOTAL-COSTS> 1387 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 130 <INTEREST-EXPENSE> 1266 <INCOME-PRETAX> 631 <INCOME-TAX> 259 <INCOME-CONTINUING> 372 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 372 <EPS-PRIMARY> 0 <EPS-DILUTED> 0