-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Af9a0XFRJ6kg5PP75fyRtifDiXJ5734FTwxwbiQtcEjwbnhZad/4Wkr8mlHmddt3
 N3ZgPkSafhL9Ebj+KPfkhw==

<SEC-DOCUMENT>0000040729-97-000226.txt : 19971224
<SEC-HEADER>0000040729-97-000226.hdr.sgml : 19971224
ACCESSION NUMBER:		0000040729-97-000226
CONFORMED SUBMISSION TYPE:	424B2
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19971223
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:		424B2
		SEC ACT:		
		SEC FILE NUMBER:	333-33183
		FILM NUMBER:		97742872

	BUSINESS ADDRESS:	
		STREET 1:		3044 W GRAND BLVD
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48202
		BUSINESS PHONE:		3135565000
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B2
<SEQUENCE>1
<FILENAME>000004072997000226-001-seq1-424b2.txt
<DESCRIPTION>PRO_SUPP DATED 121697
</DOCUMENT>
</SUBMISSION>