-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 B8YNR4VH9HCehdFHPoeiYywJxl0H8WJTYDZPXga+wcS+zkKQBIwyfAr8M3sLVL5H
 wdgcsfUX4tyQ39IRpGMfMw==

<SEC-DOCUMENT>0000040730-05-000011.txt : 20050104
<SEC-HEADER>0000040730-05-000011.hdr.sgml : 20050104
<ACCEPTANCE-DATETIME>20050104110854
ACCESSION NUMBER:		0000040730-05-000011
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041231
FILED AS OF DATE:		20050104
DATE AS OF CHANGE:		20050104

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:			PFEIFFER ECKHARD
		CENTRAL INDEX KEY:			0001018782
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00043
		FILM NUMBER:		05504585

	BUSINESS ADDRESS:	
		STREET 1:		COMPAQ COMPUTER CORP
		STREET 2:		PO BOX 692000 M/C 110702
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77269-2000
		BUSINESS PHONE:		7133700670

	MAIL ADDRESS:	
		STREET 1:		POST OFFICE BOX 692000 MS 110701
		STREET 2:		POST OFFICE BOX 692000 MS 110701
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77269-2000
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>pfe438.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001018782</rptOwnerCik>
            <rptOwnerName>PFEIFFER ECKHARD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>300 RENAISSANCE CENTER</rptOwnerStreet1>
            <rptOwnerStreet2>M/C:  482-C38-B71</rptOwnerStreet2>
            <rptOwnerCity>DETROIT</rptOwnerCity>
            <rptOwnerState>MI</rptOwnerState>
            <rptOwnerZipCode>482653000</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>General Motors Common Stock, $1-2/3 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4512</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value, Restricted Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.00</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-12-31</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6490</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>6490</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>20831</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeHolding>
            <securityTitle>
                <value>GM Stock $1-2/3 Par Value Option (Right to Buy)</value>
                <footnoteId id="F2"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>46.59</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>1999-01-12</value>
            </exerciseDate>
            <expirationDate>
                <value>2008-01-13</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1202</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1202</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="F2"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>71.53</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2000-01-11</value>
            </exerciseDate>
            <expirationDate>
                <value>2009-01-12</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1093</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1093</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="F2"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>75.50</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2001-01-10</value>
            </exerciseDate>
            <expirationDate>
                <value>2010-01-11</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2311</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2311</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="F2"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>52.35</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2002-01-08</value>
            </exerciseDate>
            <expirationDate>
                <value>2011-01-09</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>General Motors Common Stock, $1-2/3 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2830</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2830</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>3000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Restricted Stock Units credited pursuant to Rule 16b-3 qualified GM Compensation Plan for Non-Employee Directors.  Deferred compensation, equal to the retainers earned during the year, is credited annually on each December 31.  The deferred compensation is converted into Restricted Stock Units at the average daily closing market price of GM Common Stock for such year.  The amounts credited during the year also include dividend equivalents on such Restricted Stock Units.  Pursuant to such Plan, the Restricted Stock Units are deferred until after the director's retirement from GM and are paid in cash.  The Restricted Stock Units convert on a one for one basis.  The price of zero is fictional and only used for purposes of facilitating the electronic filing of this Form.</footnote>
        <footnote id="F2">Director stock options granted pursuant to Section 16b-3 qualified General Motors Compensation Plan for Non-Employee Directors.</footnote>
        <footnote id="F3">Director stock option granted pursuant to Section 16b-3 qualified  General Motors Compensation Plan for Non-Employee Directors. The stock option vests in three equal annual installments, with the first installment exercisable on the date indicated.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Martin I. Darvick - Attorney-in-Fact for</signatureName>
        <signatureDate>2005-01-04</signatureDate>
    </ownerSignature>
</ownershipDocument>

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