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: (04-16-2002)


                      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.)


              200 Renaissance Center, Detroit, Michigan 48265-2000
              ----------------------------------------------------

                                  313-665-6266
              ----------------------------------------------------
              (Registrant's telephone number, including area code)


<PAGE>




ITEM 5.    OTHER EVENTS

                     GMAC 1ST QUARTER 2002 EARNINGS SUMMARY

General Motors Acceptance  Corporation (GMAC) earned  consolidated net income in
the 1st quarter of 2002 of $439 million,  up 2% from the $431 million  earned in
the 1st quarter of 2001, excluding the favorable $34 million one-time transition
adjustment  from  the  adoption  of SFAS  No.  133,  Accounting  for  Derivative
Instruments and Hedging Activities, as amended. All comparisons to the quarter a
year ago exclude the favorable impact of this transition adjustment.

     For the quarter, net income from financing operations totaled $255 million,
down 12% from $290  million  earned in the same  period of 2001.  The decline in
earnings reflects higher credit losses and unfavorable borrowing spreads,  which
were  partially  offset by strong  retail asset growth in North America from the
"Keep America Rolling" program.

     GMAC Insurance  Holdings,  Inc.  generated net income of $36 million in the
1st quarter of 2002,  down $7 million from the same period of 2001.  The decline
is fully  accounted for by lower capital gains,  which more than offset improved
underwriting results.

     GMAC Mortgage Group, Inc. earned $148 million in the first quarter of 2002,
up from the $98 million earned in the same period last year. Gains were recorded
in both the residential and commercial  mortgage sectors,  reflecting  continued
strong origination volumes.

                                     # # # #


<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 16, 2002      By  s/  GERALD E. GROSS
                            ---------------------------------------
                                 (Gerald E. Gross, Controller)
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{"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": "02612176"}, "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 AND EXCHANGE ACT OF 1934

          Date of report (Date of Earliest Event Reported: (04-16-2002)

                      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.)

              200 Renaissance Center, Detroit, Michigan 48265-2000
              ----------------------------------------------------

                                  313-665-6266
              ----------------------------------------------------
              (Registrant's telephone number, including area code)
ITEM 5.    OTHER EVENTS

                     GMAC 1ST QUARTER 2002 EARNINGS SUMMARY

General Motors Acceptance  Corporation (GMAC) earned  consolidated net income in
the 1st quarter of 2002 of $439 million,  up 2% from the $431 million  earned in
the 1st quarter of 2001, excluding the favorable $34 million one-time transition
adjustment  from  the  adoption  of SFAS  No.  133,  Accounting  for  Derivative
Instruments and Hedging Activities, as amended. All comparisons to the quarter a
year ago exclude the favorable impact of this transition adjustment.

     For the quarter, net income from financing operations totaled $255 million,
down 12% from $290  million  earned in the same  period of 2001.  The decline in
earnings reflects higher credit losses and unfavorable borrowing spreads,  which
were  partially  offset by strong  retail asset growth in North America from the
"Keep America Rolling" program.

     GMAC Insurance  Holdings,  Inc.  generated net income of $36 million in the
1st quarter of 2002,  down $7 million from the same period of 2001.  The decline
is fully  accounted for by lower capital gains,  which more than offset improved
underwriting results.

     GMAC Mortgage Group, Inc. earned $148 million in the first quarter of 2002,
up from the $98 million earned in the same period last year. Gains were recorded
in both the residential and commercial  mortgage sectors,  reflecting  continued
strong origination volumes.

                                     # # # #
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 16, 2002      By  s/  GERALD E. GROSS
                            ---------------------------------------
                                 (Gerald E. Gross, Controller)