Exhibit 15-B

[Letterhead of Deloitte & Touche LLP]

 Deloitte &
 Touche LLP
____________                      _________________________________________
                                  Suite 900        Telephone (313) 396-3000
                                  600 Renaissance Center
                                  Detroit, Michigan  48243-1704




INDEPENDENT ACCOUNTANTS' REPORT

Shareholder and Board of Directors
Chrysler Financial Corporation
Southfield, Michigan

We have reviewed the accompanying condensed consolidated balance sheet of
Chrysler Financial Corporation (a subsidiary of Chrysler Corporation) and
consolidated subsidiaries as of September 30, 1998 and 1997, the related
condensed consolidated statements of net earnings, for the three months and
nine months ended September 30, 1998 and 1997, and the related condensed
consolidated statements of shareholders' interest and cash flows for the
nine moths ended September 30, 1998 and 1997. These financial statements
are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures
to financial data and making inquiries of persons responsible for financial
and accounting matters. It is substantially less in scope than an audit
conducted in accordance with generally accepted auditing standards, the
objective of which is the expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that
should be made to the condensed consolidated financial statements referred
to above for them to be in conformity with generally accepted accounting
principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of Chrysler Financial Corporation
and consolidated subsidiaries as of December 31, 1997, and the related
consolidated statements of net earnings and cash flows for the year then
ended (not presented herein); and in our report dated January 22, 1998, we
expressed an unqualified opinion on those consolidated financial statements.
In our opinion, the information set forth in the accompanying condensed
consolidated balance sheet as of December 31, 1997 is fairly presented, in
all material respects, in relation to the consolidated balance sheet from
which it has been derived.

/s/  Deloitte & Touche LLP

October 8, 1998



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Deloitte Touche
Tohmatsu
International  
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