EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

To the Plan Administrator and Participants of
   the GMAC Insurance Personal Lines
   Retirement Savings Plan:


We consent to the incorporation by reference in Registration Statement No.
333-55118 of General Motors Corporation on Form S-8 of our report dated
February 7, 2001 appearing in this Annual Report on Form 11-K of the GMAC
Insurance Personal Lines Retirement Savings Plan for the year ended
December 31, 2001.



/s/DELOITTE & TOUCHE LLP
- ------------------------
Deloitte & Touche LLP
Raleigh, North Carolina

December 16, 2002




















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