-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000040730-04-000026.txt : 20040126
<SEC-HEADER>0000040730-04-000026.hdr.sgml : 20040126
<ACCEPTANCE-DATETIME>20040126105416
ACCESSION NUMBER:		0000040730-04-000026
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040123
FILED AS OF DATE:		20040126

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL MOTORS CORP
		CENTRAL INDEX KEY:			0000040730
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
		IRS NUMBER:				380572515
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		300 RENAISSANCE CTR
		STREET 2:		MAIL CODE: 482-C34-D71
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265-3000
		BUSINESS PHONE:		3135565000

	MAIL ADDRESS:	
		STREET 1:		300 RENAISSANCE CTR
		STREET 2:		MAIL CODE: 482-C34-D71
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265-3000

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LUTZ ROBERT A
		CENTRAL INDEX KEY:			0001181679

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00043
		FILM NUMBER:		04542446

	BUSINESS ADDRESS:	
		STREET 1:		300 RENAISSANCE CENTER
		STREET 2:		MC 482 C39 B40
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265-3000
		BUSINESS PHONE:		3136673527

	MAIL ADDRESS:	
		STREET 1:		300 RENAISSANCE CENTER
		STREET 2:		MC 482 C39 B40
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265-3000
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>lut362.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-01-23</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000040730</issuerCik>
        <issuerName>GENERAL MOTORS CORP</issuerName>
        <issuerTradingSymbol>GM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001181679</rptOwnerCik>
            <rptOwnerName>LUTZ ROBERT A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>300 RENAISSANCE CENTER</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>DETROIT</rptOwnerCity>
            <rptOwnerState>MI</rptOwnerState>
            <rptOwnerZipCode>482653000</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice Chairman</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>General Motors Common Stock, $1-2/3 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>38352</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>General Motors Common Stock, $1-2/3 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>439</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Trust</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value Option (Right to Buy)</value>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>53.92</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-01-23</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F3"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>160000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2005-01-23</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-01-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>160000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>160000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value, Deferred Stock Units</value>
                <footnoteId id="F4"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.00</value>
                <footnoteId id="F4"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-01-23</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F4"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>34926</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>1988-08-08</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>1988-08-08</value>
                <footnoteId id="F4"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>34926</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>108738</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeHolding>
            <securityTitle>
                <value>GM Phantom Stock Units $1-2/3 Par Value Com Stock</value>
                <footnoteId id="F5"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.00</value>
                <footnoteId id="F5"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>1988-08-08</value>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>1988-08-08</value>
                <footnoteId id="F5"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2003</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2003</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value Option (Right to Buy)</value>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>54.91</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2002-09-04</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-09-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>200000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>200000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value Option (Right to Buy)</value>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>50.46</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-01-07</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-01-08</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value Option (Right to Buy)</value>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>50.82</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-02-04</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-02-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value Option (Right To Buy)</value>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>40.05</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-01-21</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-01-22</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>200000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>200000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value, Restricted Stock Units</value>
                <footnoteId id="F6"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.00</value>
                <footnoteId id="F6"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>1988-08-08</value>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <value>1988-08-08</value>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>75000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>75000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Includes restricted stock unit grant of 30,353 Shares to be delivered on September 1, 2004.  Shares are subject to forfeiture.  Dividend equivalents are earned on each share until delivered.</footnote>
        <footnote id="F2">Shares held in trust under General Motors Stock Purchase Program as of 12/31/03.  State Street Bank &amp; Trust Co., Trustee.  Shares owned pursuant to Rule 16b-3 exempt employee savings plan.</footnote>
        <footnote id="F3">Employee stock option granted pursuant to Rule 16b-3 qualified General Motors Stock Incentive Plan.  Stock option is exercisable in three equal annual installments, commencing, respectively, one, two and three years from the date of initial grant.</footnote>
        <footnote id="F4">Stock awarded pursuant to General Motors Performance Achievement Plan in transaction exempt under Rule 16b-3.  Stock deferred in the form of Deferred Stock Units into General Motors Deferred Compensation Plan.  The Deferred Stock Units were accrued under the Rule 16b-3 qualified General Motors Deferred Compensation Plan.  Dividend equivalents are earned on each Deferred Stock Unit.  Units held as of 01/23/04.  The Deferred Stock Units convert on a '1 for 1' basis.  The price of zero and the dates of 08/08/88 are fictional and only used for purposes of facilitating the electronic filing of this Form.</footnote>
        <footnote id="F5">The Phantom Stock Units are held under Section 16b-3(c) exempt Rule 16b-3(b)(2) eligible excess benefit plan operated in conjunction with a qualified 401(k) plan.  The Units are payable in cash upon separation from General Motors.  These Units are being reported even though they are exempt under Rule 16b-3.  Units held as of 12/31/03.  The price of zero and the dates of 08/08/88 are fictional and only used for purposes of facilitating the electronic filing of this Form.</footnote>
        <footnote id="F6">The Restricted Stock Units were accrued under the Rule 16b-3 qualified General Motors Annual Incentive Plan.  Dividend equivalents are earned on each Restricted Stock Unit.  Units held as of 01/23/04.  The Restricted Stock Units convert on a '1 for 1' basis.  The price of zero and the dates of 08/08/88 are fictional and only used for purposes of facilitating the electronic filing of this Form.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Martin I. Darvick - Attorney-in-Fact for</signatureName>
        <signatureDate>2004-01-26</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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