UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                            Washington, DC 20549-1004



                                    FORM 8-K

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934



       Date of Report (Date of earliest event reported) November 30, 2004



                           GENERAL MOTORS CORPORATION
                           --------------------------
             (Exact Name of Registrant as Specified in its Charter)



            STATE OF DELAWARE                  1-143           38-0572515
            -----------------                  -----           ----------
        (State or other jurisdiction of     (Commission     (I.R.S. Employer
        Incorporation or Organization)      File Number)   Identification No.)

      300 Renaissance Center, Detroit,                           48265-3000
      Michigan                                                   (Zip Code)
      --------
      (Address of Principal Executive
      Offices)



          Registrant's telephone number, including area code (313) 556-5000
                                                             --------------








================================================================================

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
    Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))







ITEM 2.05  Costs Associated with Exit or Disposal Activities and
ITEM 2.06  Material Impairments

With respect to Form 8-K, Item 2.05, Costs Associated with Exit or Disposal
Activities, and Item 2.06, Material Impairments:

(a)  The facts and circumstances leading up to General Motors Corporation's (GM)
     announcement on November 30, 2004 to permanently lay off  approximately 950
     employees at GM's  assembly  plant in Linden,  New Jersey,  are that market
     demand for the  specific  vehicles  being  produced  in that  facility  has
     declined over time and GM expects a  continuation  of that decline.  Due to
     determinations  regarding  the relative  cost and  efficiency  of using the
     Linden  facility,  no future products have been allocated to that facility.
     GM expects the  lay-offs to occur at the Linden  facility  during the first
     quarter of 2005.
(b)  At this time GM is unable to estimate  the total amount or range of amounts
     expected  to be  incurred  in  connection  with  each  major  type  of cost
     associated with this course of action.
(c)  At this time GM is unable to estimate  the total amount or range of amounts
     expected to be incurred in connection with this action.
(d)  It is estimated that the principal cash  expenditures  associated  with the
     actions  at  the  Linden   facility  will  be  the  continued   payment  of
     compensation and other benefits to laid-off  employees.  The amount of such
     payments  is not  currently  estimable.  GM  expects  to report in a future
     amendment  to this  Form 8-K an  estimate  of the  monthly  amount  of such
     payments  together with GM's indication that such amounts will be declining
     after an initial period of several months.


                                      # # #



                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                          GENERAL MOTORS CORPORATION
                                          --------------------------
                                          (Registrant)


Date:  November 30, 2004             By:  /s/PETER R. BIBLE
                                     ---  -----------------
                                          (Peter R. Bible,
                                           Chief Accounting Officer)