-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 tELVR0XZGSfHaElc8jTIxA==

<SEC-DOCUMENT>0000040729-05-000110.txt : 20051223
<SEC-HEADER>0000040729-05-000110.hdr.sgml : 20051223
<ACCEPTANCE-DATETIME>20051223144340
ACCESSION NUMBER:		0000040729-05-000110
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051223
DATE AS OF CHANGE:		20051223

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL MOTORS ACCEPTANCE CORP
		CENTRAL INDEX KEY:			0000040729
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE LESSORS [6172]
		IRS NUMBER:				380572512
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-111380
		FILM NUMBER:		051285161

	BUSINESS ADDRESS:	
		STREET 1:		MAIL CODE: 482-B08-B82
		STREET 2:		200 RENAISSANCE CENTER
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265
		BUSINESS PHONE:		3136654353
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>demandnote12262005.txt
<DESCRIPTION>DEMAND NOTES PRICING SUPPLEMENT DATED 12-26-05
<TEXT>
Pricing Supplement Dated December 26, 2005                 Rule 424(b)(3)
(To Prospectus Dated November 1, 2004)                     File No. 333-111380

                      GENERAL MOTORS ACCEPTANCE CORPORATION
                          Demand Notes - Floating Rate
- ----------------------------------------------------------------------------

Annual Yield:                5.50%

Effective Dates:             12/26/05 thru 01/01/06

- ----------------------------------------------------------------------------
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
