content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001218952</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000885550</issuerCik>
        <issuerName>CREDIT ACCEPTANCE CORP</issuerName>
        <secFileNumber>000-20202</secFileNumber>
        <issuerAddress>
          <com:street1>25505 WEST TWELVE MILE ROAD</com:street1>
          <com:city>SOUTHFIELD</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8334</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>2483532700</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>BUSK DOUGLAS W</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>2500</noOfUnitsSold>
        <aggregateMarketValue>1431450.25</aggregateMarketValue>
        <noOfUnitsOutstanding>12302955</noOfUnitsOutstanding>
        <approxSaleDate>03/21/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/21/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Options Granted - 12/30/2020</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2500</amountOfSecuritiesAcquired>
        <paymentDate>03/21/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Douglas Busk</name>
          <address>
            <com:street1>25505 W. Twelve Mile Road</com:street1>
            <com:city>Southfield</com:city>
            <com:stateOrCountry>MI</com:stateOrCountry>
            <com:zipCode>48034-8339</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>12/22/2023</saleDate>
        <amountOfSecuritiesSold>500</amountOfSecuritiesSold>
        <grossProceeds>262092.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Douglas Busk</name>
          <address>
            <com:street1>25505 W. Twelve Mile Road</com:street1>
            <com:city>Southfield</com:city>
            <com:stateOrCountry>MI</com:stateOrCountry>
            <com:zipCode>48034-8339</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>02/02/2024</saleDate>
        <amountOfSecuritiesSold>500</amountOfSecuritiesSold>
        <grossProceeds>289990.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/21/2024</noticeDate>
        <signature>/s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Douglas Busk</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001218952
  XXXXXXXX
  LIVE
  0000885550
  CREDIT ACCEPTANCE CORP
  000-20202
  25505 WEST TWELVE MILE ROAD
  SOUTHFIELD
  MI
  48034-8334
  2483532700
  BUSK DOUGLAS W
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  2500
  1431450.25
  12302955
  03/21/2024
  NASDAQ
  Common
  03/21/2024
  Options Granted - 12/30/2020
  Issuer
  N
  2500
  03/21/2024
  Cash
  N
  Douglas Busk
  25505 W. Twelve Mile Road
  Southfield
  MI
  48034-8339
  Common
  12/22/2023
  500
  262092.00
  Douglas Busk
  25505 W. Twelve Mile Road
  Southfield
  MI
  48034-8339
  Common
  02/02/2024
  500
  289990.00
  03/21/2024
  /s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Douglas Busk