--------------------------------------------------------------------------------






                                  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 Exchange Act of 1934


                                  April 19, 2005
                            (Date of report; date of
                            earliest event reported)


                         Commission file number: 1-3754


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


                   Delaware                                38-0572512
        (State or other jurisdiction of                 (I.R.S. Employer
        incorporation or organization)                 Identification No.)


                             200 Renaissance Center
                         P.O. Box 200 Detroit, Michigan
                                   48265-2000
                    (Address of principal executive offices)
                                   (Zip Code)

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


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
    Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))





--------------------------------------------------------------------------------

<page>

Item  2.02  Results of Operations and Financial Condition

                    GMAC FIRST QUARTER 2005 EARNINGS SUMMARY

General Motors Acceptance Corporation (GMAC) earned $728 million in the first
quarter of 2005, representing a moderate decline of $36 million from the record
first quarter earnings of $764 million earned in 2004. These results were
achieved in a difficult funding environment that included higher market interest
rates and the continuation of negative credit rating agency actions. Along with
strong earnings, GMAC continued to provide global support for the marketing of
GM vehicles, as well as provided a significant source of cash flow to GM through
the payment of a $500 million dividend in the first quarter.

Net income from Financing operations totaled $248 million in the first quarter
of 2005 as compared with $442 million earned in the same period of the prior
year. The decrease reflects significantly lower net interest margins, somewhat
mitigated by improved credit experience and stronger used car prices.

Mortgage operations earned $385 million in the first quarter of 2005, an
increase of 67% from the $231 million earned in the first quarter of the prior
year, reflecting increases for all three of GMAC's mortgage entities - GMAC
Residential Mortgage, GMAC-RFC and GMAC Commercial Mortgage. Increases in
interest rates favorably impacted mortgage servicing results and fee-based
revenue. Although mortgage industry volumes in the first quarter of 2005 were
below those of the first quarter of 2004, GMAC's Mortgage operations continued
to increase market share. As a result, mortgage origination volumes were higher
for both the residential and commercial mortgage operations as compared to the
first quarter of 2004, resulting in an increase in gains on sales of loans.

GMAC's Insurance operations generated net income of $95 million in the first
quarter of 2005, up $4 million from the $91 million earned in the first quarter
of 2004. Strong net underwriting revenue and investment income contributed to
the results.

For the remainder of 2005, GMAC is expected to sustain the recent strong
operating results, continuing to be a significant contributor to GM's financial
performance.

                                     * * * *

This earnings summary contains various forward-looking statements within the
meaning of applicable federal securities laws that are based upon GMAC's current
expectations and assumptions concerning future events, which are subject to a
number of risks and uncertainties that could cause actual results to differ
materially from those anticipated.


                                   SIGNATURES

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 ACCEPTANCE CORPORATION
                                     -------------------------------------
                                     (Registrant)



Dated:        April 19, 2005         /s/  SANJIV KHATTRI
              ----------------       -------------------------------------
                                     Sanjiv Khattri
                                     Executive Vice President,
                                     Chief Financial Officer and Director


Dated:        April 19, 2005         /s/  LINDA K. ZUKAUCKAS
              ----------------       -------------------------------------
                                     Linda K. Zukauckas
                                     Vice President and Corporate Controller
[{"type": "8-K", "sequence": "1", "filename": "gmac8k04192005.txt", "description": "GMAC 1ST QUARTER 2005 EARNINGS SUMMARY FOR 04-19-2005", "secsgml_size_bytes": 5729}]
{"company-data": {"conformed-name": "GENERAL MOTORS ACCEPTANCE CORP", "cik": "0000040729", "assigned-sic": "6172", "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": "05758118"}, "business-address": {"street1": "MAIL CODE: 482-B08-B82", "street2": "200 RENAISSANCE CENTER", "city": "DETROIT", "state": "MI", "zip": "48265", "phone": "3136654353"}}
--------------------------------------------------------------------------------

                                  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 Exchange Act of 1934

                                  April 19, 2005
                            (Date of report; date of
                            earliest event reported)

                         Commission file number: 1-3754

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

                   Delaware                                38-0572512
        (State or other jurisdiction of                 (I.R.S. Employer
        incorporation or organization)                 Identification No.)

                             200 Renaissance Center
                         P.O. Box 200 Detroit, Michigan
                                   48265-2000
                    (Address of principal executive offices)
                                   (Zip Code)

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

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
    Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))

--------------------------------------------------------------------------------
Item  2.02  Results of Operations and Financial Condition

                    GMAC FIRST QUARTER 2005 EARNINGS SUMMARY

General Motors Acceptance Corporation (GMAC) earned $728 million in the first
quarter of 2005, representing a moderate decline of $36 million from the record
first quarter earnings of $764 million earned in 2004. These results were
achieved in a difficult funding environment that included higher market interest
rates and the continuation of negative credit rating agency actions. Along with
strong earnings, GMAC continued to provide global support for the marketing of
GM vehicles, as well as provided a significant source of cash flow to GM through
the payment of a $500 million dividend in the first quarter.

Net income from Financing operations totaled $248 million in the first quarter
of 2005 as compared with $442 million earned in the same period of the prior
year. The decrease reflects significantly lower net interest margins, somewhat
mitigated by improved credit experience and stronger used car prices.

Mortgage operations earned $385 million in the first quarter of 2005, an
increase of 67% from the $231 million earned in the first quarter of the prior
year, reflecting increases for all three of GMAC's mortgage entities - GMAC
Residential Mortgage, GMAC-RFC and GMAC Commercial Mortgage. Increases in
interest rates favorably impacted mortgage servicing results and fee-based
revenue. Although mortgage industry volumes in the first quarter of 2005 were
below those of the first quarter of 2004, GMAC's Mortgage operations continued
to increase market share. As a result, mortgage origination volumes were higher
for both the residential and commercial mortgage operations as compared to the
first quarter of 2004, resulting in an increase in gains on sales of loans.

GMAC's Insurance operations generated net income of $95 million in the first
quarter of 2005, up $4 million from the $91 million earned in the first quarter
of 2004. Strong net underwriting revenue and investment income contributed to
the results.

For the remainder of 2005, GMAC is expected to sustain the recent strong
operating results, continuing to be a significant contributor to GM's financial
performance.

                                     * * * *

This earnings summary contains various forward-looking statements within the
meaning of applicable federal securities laws that are based upon GMAC's current
expectations and assumptions concerning future events, which are subject to a
number of risks and uncertainties that could cause actual results to differ
materially from those anticipated.

                                   SIGNATURES

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 ACCEPTANCE CORPORATION
                                     -------------------------------------
                                     (Registrant)

Dated:        April 19, 2005         /s/  SANJIV KHATTRI
              ----------------       -------------------------------------
                                     Sanjiv Khattri
                                     Executive Vice President,
                                     Chief Financial Officer and Director

Dated:        April 19, 2005         /s/  LINDA K. ZUKAUCKAS
              ----------------       -------------------------------------
                                     Linda K. Zukauckas
                                     Vice President and Corporate Controller