EXHIBIT 23









                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of our report  dated  January  18,  2001  relating to the
financial  statements,  which appears in Ford Motor  Company's  Annual Report on
Form  10-K  for the  year  ended  December  31,  2000.  We also  consent  to the
incorporation  by reference  of our report dated March 19, 2001  relating to the
financial statements of Ford Capital BV and Subsidiaries,  which appears in such
Annual Report on Form 10-K.



/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Detroit, Michigan
May 30, 2001