EXHIBIT 23





CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-76433 of General Motors  Corporation on Form S-8 of our report dated May 21,
1999  appearing  in this  Annual  Report  on  Form  11-K  of The  GMAC  Mortgage
Corporation Savings Incentive Plan for the year ended December 31, 1998.





/s/DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP

Detroit, Michigan
June 23, 1999









































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