<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
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<RECEIVABLES>                                    67323
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<PREFERRED>                                          0
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<TOTAL-LIABILITY-AND-EQUITY>                    102212
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<NET-INCOME>                                       372
<EPS-PRIMARY>                                        0
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