EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-90095 of General Motors  Corporation on Form S-8 of our report dated June 9,
2000  appearing  in this  Annual  Report  on Form  11-K  of the  General  Motors
Savings-Stock  Purchase Program for Salaried  Employees in the United States for
the year ended December 31, 1999.




/s/DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP


Detroit, Michigan
June 27, 2000


































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