EXHIBIT 23





CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-76433 of General  Motors  Corporation  on Form S-8 of our report dated June
2, 2000  appearing  in this  Annual  Report on Form 11-K of The GMAC  Mortgage
Corporation Savings Incentive Plan for the year ended December 31, 1999.





/s/DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP

Detroit, Michigan
June 27, 2000









































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