
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule contains summary financial information extracted from the General
Motors Acceptance Corporation Form 10-Q for the period ending June 30, 1997
and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000040729
<NAME> GMAC
<MULTIPLIER> 1000000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                             814
<SECURITIES>                                      5280
<RECEIVABLES>                                    65523
<ALLOWANCES>                                       894
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                           25820
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  103973
<CURRENT-LIABILITIES>                            54044
<BONDS>                                          34368
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                          2200
<OTHER-SE>                                        6291
<TOTAL-LIABILITY-AND-EQUITY>                    103973
<SALES>                                              0
<TOTAL-REVENUES>                                  8199
<CGS>                                                0
<TOTAL-COSTS>                                     2782
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   257
<INTEREST-EXPENSE>                                2578
<INCOME-PRETAX>                                   1213
<INCOME-TAX>                                       503
<INCOME-CONTINUING>                                710
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       710
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
        


</TABLE>
