-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 K6rdu7vQNT9dl++BQg7+Kcze0qdDaszFbICRE3wKwzLQECMcU/thOdMugj3J4N9H
 OaU1kF7owRsIcokodp3mCw==

<SEC-DOCUMENT>0000040729-97-000129.txt : 19970715
<SEC-HEADER>0000040729-97-000129.hdr.sgml : 19970715
ACCESSION NUMBER:		0000040729-97-000129
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970714
SROS:			NONE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL MOTORS ACCEPTANCE CORP
		CENTRAL INDEX KEY:			0000040729
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				380572512
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-12023
		FILM NUMBER:		97639860

	BUSINESS ADDRESS:	
		STREET 1:		3044 W GRAND BLVD
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48202
		BUSINESS PHONE:		3135565000
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>000004072997000129-001-seq1-424b3.txt
<DESCRIPTION>SMARTNOTES SUPP #40
</DOCUMENT>
</SUBMISSION>