SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549-1004




                                    FORM 8-K
                    CURRENT REPORT PURSUANT TO SECTION 13 OF
                      THE SECURITIES EXCHANGE ACT OF 1934


              Date of Report
    (Date of earliest event report)  May 25, 1999
                                     ------------




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



      STATE OF DELAWARE                   1-143                  38-0572515
----------------------------     -----------------------    --------------------
(State or other jurisdiction     (Commission File Number)   (I.R.S. Employer
    of incorporation                                         Identification No.)




   100 Renaissance Center, Detroit, Michigan                   48265-1000
3044 West Grand Boulevard, Detroit, Michigan                   48202-3091
--------------------------------------------                   ----------
  (Address of principal executive offices)                     (Zip Code)





Registrant's telephone number, including area code          (313) -556-5000
                                                            ---------------








Item 5.   Other Events

     On May 25, 1999, General Motors Corporation (GM) issued the following press
release  announcing the exact number of shares of Delphi stock to be distributed
on May 28, 1999 per share of $1-2/3 par value common stock:








                           GENERAL MOTORS CORPORATION

                General Motors Building, Detroit, Michigan 48202





                                      NEWS



================================================================================

================================================================================
For Release   May 25, 1999                            Contact:    Mark A. Tanner
                                                      --------
================================================================================
                                                                  (212) 418-6380
================================================================================

             GM ANNOUNCES DISTRIBUTION RATIO FOR DELPHI STOCK BEING
           DISTRIBUTED TO HOLDERS OF GM $1-2/3 PAR VALUE COMMON STOCK

     DETROIT  -- General  Motors  Corporation  (NYSE:  GM) today  announced  the
distribution ratio relating to its previously  announced spin-off of 452,565,000
shares of the common stock of Delphi Automotive Systems  Corporation (NYSE: DPH)
to holders of General  Motors  $1-2/3  par value  common  stock.  Based upon the
647,515,250  outstanding  shares of its  $1-2/3 par value  common  stock held of
record at 5:00 p.m. EDT today, which is the record date for the distribution, GM
will  distribute  0.69893 shares of Delphi common stock on May 28 for each share
of GM $1-2/3 common stock.
    As previously announced, no fractional shares of Delphi common stock will be
delivered as part of the spin-off. Instead, fractional shares will be aggregated
and  sold  on  behalf  of all  stockholders.  The  sale  proceeds  will  then be
distributed on a pro-rata basis to the affected stockholders.
     In order to effect  the  spin-off,  the GM Board of  Directors  declared  a
dividend on April 12, 1999,  consisting of  452,565,000  shares of Delphi common
stock, representing  approximately 80.1 percent of the outstanding Delphi common
stock, payable as of 9:00 a.m. EDT on May 28, 1999, to holders of record of GM's
$1-2/3 par value common stock on May 25, 1999.
     In addition,  as announced  May 10, 1999, GM will  contribute  12.4 million
shares of its  Delphi  stock to a  Voluntary  Employee  Beneficiary  Association
(VEBA) trust  previously  established  by GM, which can be used to fund benefits
for hourly retirees. These shares comprise 2.2 percent of the outstanding shares
of Delphi  common  stock,  and combined with the shares being spun off represent
the   465,000,000   total  shares  of  Delphi  stock  held  by  General  Motors.
================================================================================


<PAGE>


                                        - 2 -


    As previously  announced,  GM has received a private-letter  ruling from the
Internal  Revenue  Service to the  effect  that our  distribution  of the Delphi
common  stock  will be  tax-free  to GM and its  stockholders  for U.S.  federal
income-tax purposes.
    The "ex  dividend"  date for GM $1-2/3  common  stock will be May 28,  1999.
Trading in such stock on that date will adjust the price of that stock  downward
to reflect completion of the Delphi spin-off.  That adjustment is expected to be
based on the value of the Delphi  stock  being  distributed  on each share of GM
$1-2/3  common  stock,  which at the  close  of  trading  on the New York  Stock
Exchange (NYSE) today was approximately  $14.42 per share,  reflecting the value
of 0.69893 of a share of Delphi common stock,  which closed on the NYSE today at
$20-5/8 per share.
    Although  Delphi's   financial  results  will  no  longer  be  part  of  the
consolidated  financial results of General Motors, the GM Board of Directors has
indicated its current  intent to maintain the level of quarterly  dividends paid
on GM $1-2/3  common  stock at $0.50 per  share.  This  will  provide  GM $1-2/3
stockholders with an effective  dividend increase since Delphi currently intends
to pay quarterly dividends of $0.07 per share.
    To reflect  the  separation  of Delphi  from  General  Motors,  GM has filed
restated financial  statements with the U.S.  Securities and Exchange Commission
for prior  periods,  which  exclude  Delphi's  results.  GM's  future  financial
statements will classify Delphi's historical results as discontinued operations.
    Consistent  with  these  adjustments,  future  estimates  of GM's  projected
financial  results published by various  securities  analysts should reflect the
exclusion of Delphi's financial results from those of General Motors.
    Holders of GM $1-2/3 par value  common  stock  will  receive an  Information
Statement relating to the spin-off. This Information Statement is also available
on GM's website at http://www.gm.com.  Stockholders who have questions about the
Delphi  spin-off  may also call the  Information  Agent,  Morrow & Co., at (800)
566-9058.
                                        # # #


                                   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 by the
undersigned hereunto duly authorized.


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

Date      May 26, 1999
----      -------------

                                                      By
                                                      s/Peter R. Bible,
                                                      -----------------
                                                      (Peter R. Bible,
                                                       Chief Accounting Officer)
[{"type": "8-K", "sequence": "1", "description": "DISTRIBUTION RATIO FOR DELPHI STOCK", "secsgml_size_bytes": 7502}]
{"company-data": {"conformed-name": "GENERAL MOTORS CORP", "cik": "0000040730", "assigned-sic": "3711", "irs-number": "380572515", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-00143", "film-number": "99635429"}, "business-address": {"street1": "100 RENAISSANCE CTR", "city": "DETROIT", "state": "MI", "zip": "48265-1000", "phone": "3135565000"}, "mail-address": {"street1": "3044 W GRAND BOULEVARD", "city": "DETROIT", "state": "MI", "zip": "48202-3091"}}
SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549-1004

                                    FORM 8-K
                    CURRENT REPORT PURSUANT TO SECTION 13 OF
                      THE SECURITIES EXCHANGE ACT OF 1934

              Date of Report
    (Date of earliest event report)  May 25, 1999
                                     ------------

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

      STATE OF DELAWARE                   1-143                  38-0572515
----------------------------     -----------------------    --------------------
(State or other jurisdiction     (Commission File Number)   (I.R.S. Employer
    of incorporation                                         Identification No.)

   100 Renaissance Center, Detroit, Michigan                   48265-1000
3044 West Grand Boulevard, Detroit, Michigan                   48202-3091
--------------------------------------------                   ----------
  (Address of principal executive offices)                     (Zip Code)

Registrant's telephone number, including area code          (313) -556-5000
                                                            ---------------

Item 5.   Other Events

     On May 25, 1999, General Motors Corporation (GM) issued the following press
release  announcing the exact number of shares of Delphi stock to be distributed
on May 28, 1999 per share of $1-2/3 par value common stock:

                           GENERAL MOTORS CORPORATION

                General Motors Building, Detroit, Michigan 48202

                                      NEWS

================================================================================

================================================================================
For Release   May 25, 1999                            Contact:    Mark A. Tanner
                                                      --------
================================================================================
                                                                  (212) 418-6380
================================================================================

             GM ANNOUNCES DISTRIBUTION RATIO FOR DELPHI STOCK BEING
           DISTRIBUTED TO HOLDERS OF GM $1-2/3 PAR VALUE COMMON STOCK

     DETROIT  -- General  Motors  Corporation  (NYSE:  GM) today  announced  the
distribution ratio relating to its previously  announced spin-off of 452,565,000
shares of the common stock of Delphi Automotive Systems  Corporation (NYSE: DPH)
to holders of General  Motors  $1-2/3  par value  common  stock.  Based upon the
647,515,250  outstanding  shares of its  $1-2/3 par value  common  stock held of
record at 5:00 p.m. EDT today, which is the record date for the distribution, GM
will  distribute  0.69893 shares of Delphi common stock on May 28 for each share
of GM $1-2/3 common stock.
    As previously announced, no fractional shares of Delphi common stock will be
delivered as part of the spin-off. Instead, fractional shares will be aggregated
and  sold  on  behalf  of all  stockholders.  The  sale  proceeds  will  then be
distributed on a pro-rata basis to the affected stockholders.
     In order to effect  the  spin-off,  the GM Board of  Directors  declared  a
dividend on April 12, 1999,  consisting of  452,565,000  shares of Delphi common
stock, representing  approximately 80.1 percent of the outstanding Delphi common
stock, payable as of 9:00 a.m. EDT on May 28, 1999, to holders of record of GM's
$1-2/3 par value common stock on May 25, 1999.
     In addition,  as announced  May 10, 1999, GM will  contribute  12.4 million
shares of its  Delphi  stock to a  Voluntary  Employee  Beneficiary  Association
(VEBA) trust  previously  established  by GM, which can be used to fund benefits
for hourly retirees. These shares comprise 2.2 percent of the outstanding shares
of Delphi  common  stock,  and combined with the shares being spun off represent
the   465,000,000   total  shares  of  Delphi  stock  held  by  General  Motors.
================================================================================
- 2 -

    As previously  announced,  GM has received a private-letter  ruling from the
Internal  Revenue  Service to the  effect  that our  distribution  of the Delphi
common  stock  will be  tax-free  to GM and its  stockholders  for U.S.  federal
income-tax purposes.
    The "ex  dividend"  date for GM $1-2/3  common  stock will be May 28,  1999.
Trading in such stock on that date will adjust the price of that stock  downward
to reflect completion of the Delphi spin-off.  That adjustment is expected to be
based on the value of the Delphi  stock  being  distributed  on each share of GM
$1-2/3  common  stock,  which at the  close  of  trading  on the New York  Stock
Exchange (NYSE) today was approximately  $14.42 per share,  reflecting the value
of 0.69893 of a share of Delphi common stock,  which closed on the NYSE today at
$20-5/8 per share.
    Although  Delphi's   financial  results  will  no  longer  be  part  of  the
consolidated  financial results of General Motors, the GM Board of Directors has
indicated its current  intent to maintain the level of quarterly  dividends paid
on GM $1-2/3  common  stock at $0.50 per  share.  This  will  provide  GM $1-2/3
stockholders with an effective  dividend increase since Delphi currently intends
to pay quarterly dividends of $0.07 per share.
    To reflect  the  separation  of Delphi  from  General  Motors,  GM has filed
restated financial  statements with the U.S.  Securities and Exchange Commission
for prior  periods,  which  exclude  Delphi's  results.  GM's  future  financial
statements will classify Delphi's historical results as discontinued operations.
    Consistent  with  these  adjustments,  future  estimates  of GM's  projected
financial  results published by various  securities  analysts should reflect the
exclusion of Delphi's financial results from those of General Motors.
    Holders of GM $1-2/3 par value  common  stock  will  receive an  Information
Statement relating to the spin-off. This Information Statement is also available
on GM's website at http://www.gm.com.  Stockholders who have questions about the
Delphi  spin-off  may also call the  Information  Agent,  Morrow & Co., at (800)
566-9058.
                                        # # #

                                   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 by the
undersigned hereunto duly authorized.

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

Date      May 26, 1999
----      -------------

                                                      By
                                                      s/Peter R. Bible,
                                                      -----------------
                                                      (Peter R. Bible,
                                                       Chief Accounting Officer)