EXHIBIT 23






CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the  incorporation  by reference  in  Registration  Statement  No.
33-10665 of General Motors  Corporation on Form S-8 of our report dated June 29,
2005,  appearing  in this  Annual  Report  on Form  11-K of the  GMAC  Insurance
Personal Lines Retirement Savings Plan for the year ended December 31, 2004.


/s/ DELOITTE & TOUCHE LLP
-------------------------
Deloitte & Touche LLP
Raleigh, North Carolina
June 29, 2005



























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