Exhibit 23


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No.
333-109616 of General Motors Corporation on Form S-8 of our report dated June
27, 2006, appearing in this Annual Report on Form 11-K of General Motors
Savings-Stock Purchase Program for Salaried Employees in the United States for
the year ended December 31, 2005.


/s/Deloitte & Touche LLP
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DELOITTE & TOUCHE LLP
Detroit, MI
June 27, 2006