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>0001236419</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>PRESCOTT INTERNATIONAL PARTNERS L.P.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>245 Summer Street</com:street1>
            <com:city>Boston</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02110</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>15000</noOfUnitsSold>
        <aggregateMarketValue>6542400.00</aggregateMarketValue>
        <noOfUnitsOutstanding>12111173</noOfUnitsOutstanding>
        <approxSaleDate>09/17/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>06/27/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2431</amountOfSecuritiesAcquired>
        <paymentDate>06/27/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/02/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>500</amountOfSecuritiesAcquired>
        <paymentDate>07/02/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>06/30/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2000</amountOfSecuritiesAcquired>
        <paymentDate>06/30/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/03/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>500</amountOfSecuritiesAcquired>
        <paymentDate>07/03/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/14/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1000</amountOfSecuritiesAcquired>
        <paymentDate>07/14/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/18/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5000</amountOfSecuritiesAcquired>
        <paymentDate>07/18/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/17/1997</acquiredDate>
        <natureOfAcquisitionTransaction>Purchase in Open Market</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Purchase in Open Market</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3569</amountOfSecuritiesAcquired>
        <paymentDate>07/17/1997</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>09/17/2024</noticeDate>
        <signature>/s/ Myra King, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Scott J. Vassalluzzo</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 6249}]
text: 144
  0001236419
  XXXXXXXX
  LIVE
  0000885550
  CREDIT ACCEPTANCE CORP
  000-20202
  25505 WEST TWELVE MILE ROAD
  SOUTHFIELD
  MI
  48034-8334
  2483532700
  PRESCOTT INTERNATIONAL PARTNERS L.P.
  10% Stockholder
  Common Stock
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  15000
  6542400.00
  12111173
  09/17/2024
  NASDAQ
  Common Stock
  06/27/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  2431
  06/27/1997
  Cash/Check
  Common Stock
  07/02/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  500
  07/02/1997
  Cash/Check
  Common Stock
  06/30/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  2000
  06/30/1997
  Cash/Check
  Common Stock
  07/03/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  500
  07/03/1997
  Cash/Check
  Common Stock
  07/14/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  1000
  07/14/1997
  Cash/Check
  Common Stock
  07/18/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  5000
  07/18/1997
  Cash/Check
  Common Stock
  07/17/1997
  Purchase in Open Market
  Purchase in Open Market
  N
  3569
  07/17/1997
  Cash/Check
  Y
  09/17/2024
  /s/ Myra King, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Scott J. Vassalluzzo