Exhibit 23

            Consent of Independent Registered Public Accounting Firm

Dear Sirs:

We consent to the incorporation by reference in the Registration Statement on
Form S-3 of General Electric Capital Corporation dated July 17, 2006 (the
"Registration Statement") of our report dated February 10, 2006, relating to the
statement of financial position of General Electric Capital Corporation and
consolidated affiliates as of December 31, 2005 and 2004, 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, 2005 and the related
schedule, management's assessment of the effectiveness of internal control over
financial reporting as of December 31, 2005, and the effectiveness of internal
control over financial reporting as of December 31, 2005 which report appears in
the December 31, 2005 annual report on Form 10-K of General Electric Capital
Corporation. Our report, which is incorporated by reference in the Registration
Statement, refers to a change in the method of accounting in 2004 and 2003 for
variable interest entities.

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

/s/ KPMG LLP

Stamford, Connecticut
July 17, 2006