<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>gmacinsurance-ex23.txt
<DESCRIPTION>AUDITOR'S CONSENT
<TEXT>
                                                                      EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

To the Plan Administrator and Participants of
   the GMAC Insurance Personal Lines
   Retirement Savings Plan:


We consent to the incorporation by reference in Registration Statement No.
333-55118 of General Motors Corporation on Form S-8 of our report dated
February 7, 2001 appearing in this Annual Report on Form 11-K of the GMAC
Insurance Personal Lines Retirement Savings Plan for the year ended
December 31, 2001.


/s/DELOITTE & TOUCHE LLP
------------------------
Deloitte & Touche LLP
Raleigh, North Carolina

December 16, 2002


                                     - 11 -


</TEXT>
</DOCUMENT>