Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
General Electric Capital Corporation:

We consent to the incorporation by reference in the Registration Statement on
Form S-3 of General Electric Capital Corporation (the "Corporation") dated
September 14, 2004 (the "Registration Statement"), of our report dated February
6, 2004, except for Notes 5, 6, 9 and 18 for which the date is March 29, 2004,
relating to the statement of financial position of General Electric Capital
Corporation and consolidated affiliates as of December 31, 2003 and 2002, and
the related statements of earnings, changes in shareowner's equity and cash
flows for each of the years in the three-year period ended December 31, 2003
(the "consolidated financial statements"), and the related schedule, which
report appears in the Corporation's Current Report on Form 8-K dated March 30,
2004. As discussed in Note 1 to the consolidated financial statements, the
Corporation in 2003 changed its method of accounting for variable interest
entities, in 2002 changed its method of accounting for goodwill and other
intangible assets, and in 2001 changed its methods of accounting for derivative
instruments and hedging activities and impairment of certain beneficial
interests in securitized assets.

We also consent to the reference to our firm under the heading "Experts" in the
Registration Statement.

/s/ KPMG LLP

Stamford, Connecticut
September 14, 2004