Exhibit 12

General Motors Acceptance Corporation

Ratio of Earnings to Fixed Charges

Nine Months Ended September 30, ($ in millions)	2005		2004
Earnings
Consolidated net income	$	2,219	$	2,230
Provision for income taxes		1,147		1,259
Minority interest in consolidated subsidiaries and (income)/loss from equity investees		5		4
Consolidated income before income taxes, minority interest and (income)/loss from equity investees		3,371		3,493
Fixed charges		9,313		6,927
Earnings available for fixed charges		12,684		10,420
Fixed charges
Interest, discount, and issuance expense on debt		9,239		6,862
Portion of rentals representative of the interest factor		74		65
Total fixed charges	$	9,313	$	6,927
Ratio of earnings to fixed charges		1.36		1.50