<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>1493086</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
                </ns2:filerCredentials>
            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



        </ns2:filerInfo>
    </ns2:headerData>
    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0000885550</ns2:issuerCik>
            <ns2:issuerName>Credit Acceptance Corporation</ns2:issuerName>
            <ns2:secFileNumber>000-20202</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>25505 W. Twelve Mile Road</com:street1>
                <com:city>Southfield</com:city>
                <com:stateOrCountry>MI</com:stateOrCountry>
                <com:zipCode>48034</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>1-248-353-2700</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Allan V. Apple</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>10% Stockholder</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>20000</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>10240400</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>12031647</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>03/24/2025</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>See remarks</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>07/19/1972</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Founder Shares</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>10000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>07/19/1972</ns2:paymentDate>
            <ns2:natureOfPayment>For services rendered</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>07/19/1972</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Founder Shares</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>10000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>07/19/1972</ns2:paymentDate>
            <ns2:natureOfPayment>For services rendered</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:remarks>This Form 144 reflects the intention to write 20,000 OTC call options with an exercise price of 563.07 and a European expiration date of 9/26/2025. These shares are subject to a derivative contract being executed in accordance with the Goldman Sachs &amp; Co. LLC., SEC No-Action Letter (avail 12/20/99) and the Bank of America, N.A., Merrill Lynch, Pierce, Fenner &amp; Smith Inc., SEC No-Action Letter (avail 12/1/11).</ns2:remarks>
        <ns2:noticeSignature>
            <ns2:noticeDate>03/24/2025</ns2:noticeDate>
            <ns2:planAdoptionDates/>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Allan V. Apple</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4673}]
144
1493086
XXXXXXXX
LIVE
0000885550
Credit Acceptance Corporation
000-20202
25505 W. Twelve Mile Road
Southfield
MI
48034
1-248-353-2700
Allan V. Apple
10% Stockholder
Common Stock
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
20000
10240400
12031647
03/24/2025
See remarks
Common Stock
07/19/1972
Founder Shares
Issuer
N
10000
07/19/1972
For services rendered
Common Stock
07/19/1972
Founder Shares
Issuer
N
10000
07/19/1972
For services rendered
Y
This Form 144 reflects the intention to write 20,000 OTC call options with an exercise price of 563.07 and a European expiration date of 9/26/2025. These shares are subject to a derivative contract being executed in accordance with the Goldman Sachs & Co. LLC., SEC No-Action Letter (avail 12/20/99) and the Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc., SEC No-Action Letter (avail 12/1/11).
03/24/2025
Goldman Sachs & Co. LLC on behalf of Allan V. Apple