EXHIBIT 23.1

                               CONSENT OF COUNSEL


Motors Mechanical Reinsurance Company, Limited:

We  hereby  consent  to (i) the  filing  of our  opinion  as  Exhibit  5 to this
Registration  Statement,  and (ii) the  reference to our name under the captions
"Barbados  Corporate  Laws  Provisions,"  "Legal  Matters" and  "Experts" in the
Prospectus which is part of this Registration Statement.



                                           s/EVELYN, GITTENS & FARMER




Bridgetown, Barbados
April 8, 1997