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 reported) April 12, 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
                                                         --------------

















                                    - 1 -

ITEM 5.  OTHER EVENTS

     On April 12, 1999 General  Motors  Corporation  (GM) issued a press release
which announced that the GM Board of Directors approved the complete  separation
of  Delphi  from GM by means of a  tax-free  spin-off.  GM's  press  release  is
included as Exhibit 99.1, and Delphi's press release is included as Exhibit 99.2
to this Form 8-K. GM's consolidated  financial  statements have been restated to
reflect  Delphi as  discontinued  operations and are included as Exhibit 99.3 to
this Form 8-K.


      Exhibit 99.1  GM's press release dated April 12, 1999

      Exhibit 99.2  Delphi's press release dated April 12, 1999

      Exhibit 99.3  Audited  consolidated  financial statements  and  financial 
      statement schedule of General Motors Corporation  as of  December 31, 1998
      and 1997 and for each of the three years in the period ended December 31,
      1998 and Supplementary  Information (Unaudited) relating to Selected
      Quarterly Data.

      Exhibit 27 Financial Data Schedule (for SEC information only).

                                 * * * * * *



                                  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    April 15, 1999
        -----------------
                                            By
                                            s/Peter R. Bible
                                            -------------------------------
                                            (Peter R. Bible,
                                             Chief Accounting Officer)






















                                    - 2 -
[{"type": "8-K", "sequence": "1", "description": "RESTATE COVER", "secsgml_size_bytes": 3373}]
{"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": "99595060"}, "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 reported) April 12, 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
                                                         --------------

                                    - 1 -

ITEM 5.  OTHER EVENTS

     On April 12, 1999 General  Motors  Corporation  (GM) issued a press release
which announced that the GM Board of Directors approved the complete  separation
of  Delphi  from GM by means of a  tax-free  spin-off.  GM's  press  release  is
included as Exhibit 99.1, and Delphi's press release is included as Exhibit 99.2
to this Form 8-K. GM's consolidated  financial  statements have been restated to
reflect  Delphi as  discontinued  operations and are included as Exhibit 99.3 to
this Form 8-K.

      Exhibit 99.1  GM's press release dated April 12, 1999

      Exhibit 99.2  Delphi's press release dated April 12, 1999

      Exhibit 99.3  Audited  consolidated  financial statements  and  financial 
      statement schedule of General Motors Corporation  as of  December 31, 1998
      and 1997 and for each of the three years in the period ended December 31,
      1998 and Supplementary  Information (Unaudited) relating to Selected
      Quarterly Data.

      Exhibit 27 Financial Data Schedule (for SEC information only).

                                 * * * * * *

                                  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    April 15, 1999
        -----------------
                                            By
                                            s/Peter R. Bible
                                            -------------------------------
                                            (Peter R. Bible,
                                             Chief Accounting Officer)

                                    - 2 -