UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF
                     THE SECURITIES AND EXCHANGE ACT OF 1934

           Date of report (Date of Earliest Event Reported: (04-13-00)


                      GENERAL MOTORS ACCEPTANCE CORPORATION
               ---------------------------------------------------
               (Exact name of registrant specified in its charter)

                                    DELAWARE
         --------------------------------------------------------------
         (State or other jurisdiction of incorporation or organization)

              1-3754                             38-0572512
        ---------------------         ------------------------------------
        (Commission File No.)         (I.R.S. Employer Identification No.)

               3044 WEST GRAND BOULEVARD, DETROIT, MICHIGAN 48202
               --------------------------------------------------

                                  313-556-1508
              ----------------------------------------------------
              (Registrant's telephone number, including area code)



<PAGE>



ITEM 5.  OTHER EVENTS

                     GMAC 1ST QUARTER 2000 EARNINGS SUMMARY
-------------------------------------------------------------------------------

         GENERAL MOTORS ACCEPTANCE  CORPORATION  (GMAC) earned  consolidated net
income of $397 million,  up slightly  from the $392 million  earned in the first
quarter of 1999. These earnings represent the best quarter for GMAC since 1991.

         For the  quarter,  net  income  from  AUTOMOTIVE  FINANCING  OPERATIONS
totaled $262 million,  up 14% from the $229 million  earned in the first quarter
of last year.  Earnings  were higher due  primarily  to higher  asset levels and
favorable loss  experience.  These higher earnings were partially  offset by the
onset of increased  interest expense  resulting from recent Federal Reserve rate
increases.

         GMAC INSURANCE  HOLDINGS,  INC.  generated net income of $62 million in
the first quarter of 2000,  virtually  unchanged  from the $65 million earned in
the  first  quarter  of 1999.  Increased  volume  was  offset  by first  quarter
storm-related losses.

         GMAC MORTGAGE  GROUP,  INC.  earned $73 million in the first quarter of
2000, down 26% from the record $98 million earned for the same period last year.
The  decline  in  year-over-year  performance  is due to the  non-recurrence  of
substantial  benefits  realized in the first  quarter of 1999 that resulted from
the securitization of mortgage assets carried over from 1998 year-end.


<PAGE>



                                    SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has  duly  caused  this  report  to be  signed  on  its  behalf  the
undersigned hereunto duly authorized.

                                    GENERAL MOTORS ACCEPTANCE CORPORATION
                                    -------------------------------------
                                                  (Registrant)

Dated:  April 13, 2000              By  s/  GERALD E. GROSS
                                        ---------------------------------
                                           (Gerald E. Gross, Comptroller)
[{"type": "8-K", "sequence": "1", "description": "GMAC 1ST QUARTER 2000 EARNINGS SUMMARY", "secsgml_size_bytes": 3436}]
{"company-data": {"conformed-name": "GENERAL MOTORS ACCEPTANCE CORP", "cik": "0000040729", "assigned-sic": "6141", "irs-number": "380572512", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03754", "film-number": "599931"}, "business-address": {"street1": "3044 W GRAND BLVD", "city": "DETROIT", "state": "MI", "zip": "48202", "phone": "3135561508"}}
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF
                     THE SECURITIES AND EXCHANGE ACT OF 1934

           Date of report (Date of Earliest Event Reported: (04-13-00)

                      GENERAL MOTORS ACCEPTANCE CORPORATION
               ---------------------------------------------------
               (Exact name of registrant specified in its charter)

                                    DELAWARE
         --------------------------------------------------------------
         (State or other jurisdiction of incorporation or organization)

              1-3754                             38-0572512
        ---------------------         ------------------------------------
        (Commission File No.)         (I.R.S. Employer Identification No.)

               3044 WEST GRAND BOULEVARD, DETROIT, MICHIGAN 48202
               --------------------------------------------------

                                  313-556-1508
              ----------------------------------------------------
              (Registrant's telephone number, including area code)
ITEM 5.  OTHER EVENTS

                     GMAC 1ST QUARTER 2000 EARNINGS SUMMARY
-------------------------------------------------------------------------------

         GENERAL MOTORS ACCEPTANCE  CORPORATION  (GMAC) earned  consolidated net
income of $397 million,  up slightly  from the $392 million  earned in the first
quarter of 1999. These earnings represent the best quarter for GMAC since 1991.

         For the  quarter,  net  income  from  AUTOMOTIVE  FINANCING  OPERATIONS
totaled $262 million,  up 14% from the $229 million  earned in the first quarter
of last year.  Earnings  were higher due  primarily  to higher  asset levels and
favorable loss  experience.  These higher earnings were partially  offset by the
onset of increased  interest expense  resulting from recent Federal Reserve rate
increases.

         GMAC INSURANCE  HOLDINGS,  INC.  generated net income of $62 million in
the first quarter of 2000,  virtually  unchanged  from the $65 million earned in
the  first  quarter  of 1999.  Increased  volume  was  offset  by first  quarter
storm-related losses.

         GMAC MORTGAGE  GROUP,  INC.  earned $73 million in the first quarter of
2000, down 26% from the record $98 million earned for the same period last year.
The  decline  in  year-over-year  performance  is due to the  non-recurrence  of
substantial  benefits  realized in the first  quarter of 1999 that resulted from
the securitization of mortgage assets carried over from 1998 year-end.
SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has  duly  caused  this  report  to be  signed  on  its  behalf  the
undersigned hereunto duly authorized.

                                    GENERAL MOTORS ACCEPTANCE CORPORATION
                                    -------------------------------------
                                                  (Registrant)

Dated:  April 13, 2000              By  s/  GERALD E. GROSS
                                        ---------------------------------
                                           (Gerald E. Gross, Comptroller)