UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                          Commission File Number 1-143

                           NOTIFICATION OF LATE FILING

      (Check One): [X] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q
                          [ ] Form N-SAR [ ] Form N-CSR

      For Period Ended:  December 31, 2006

      [ ] Transition Report on Form 10-K
      [ ] Transition Report on Form 20-F
      [ ] Transition Report on Form 11-K
      [ ] Transition Report on Form 10-Q
      [ ] Transition Report on Form N-SAR

      For the Transition Period Ended: ___________________



If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates: Not applicable

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PART I - REGISTRANT INFORMATION
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GENERAL MOTORS CORPORATION
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Full name of registrant


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Former name if applicable


300 Renaissance Center
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Address of principal executive office (STREET AND NUMBER)


Detroit, Michigan   48265-3000
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City, state and zip code




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PART II - RULES 12b-25(b) AND (c)
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If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

         (a) The reasons described in reasonable detail in Part III of this form
             could not be eliminated without unreasonable effort or expense;
         (b) The subject annual report, semi-annual report, transition report on
             Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or
             portion thereof, will be filed on or before the fifteenth
             calendar day following the prescribed due date; or the subject
[X]          quarterly report of transition report on Form 10-Q, or portion
             thereof will be filed on or before the fifth calendar day following
             the prescribed due date; and
         (c) The accountant's statement or other exhibit required by Rule
             12b-25(c) has been attached if applicable.

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PART III - NARRATIVE
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State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K,
10-Q, N-SAR, N-CSR or the transition report portion thereof, could not be
filed within the prescribed time period.  (Attach Extra Sheets if Needed)



 General Motors Corporation ("GM"or "the Company") is unable to file its Annual
 Report on Form 10-K by March 1, 2007, due to issues regarding the accounting
 for deferred income tax liabilities under Statement of Financial Accounting
 Standards  (SFAS) No. 109, Accounting for Income Taxes, and certain hedging
 activities under SFAS No. 133, Accounting for Derivative Instruments and
 Hedging Activities.  GM currently intends to file its Form 10-K as soon as
 practicable and in any event no later than the fifteenth calendar day
 (March 16, 2007) following the date on which the Form 10-K was due (March 1,
 2007). At that time, GM also intends to report restated results for the years
 ended December 31, 2002 to December 31, 2005 and for the first three quarters
 of 2006.














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PART IV - OTHER INFORMATION
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(1) Name and telephone number of person to contact in regard to this
    notification

    Nick Cyprus, Controller
    & Chief Accounting Officer          313                  667-3434
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    (Name)                          (Area Code)          (Telephone Number)

(2) Have all other periodic reports reports required under Section 13 or 15(d)
of the Securities Exchange Act of 1934 or Section 30 of the Investment Company
Act of 1940 during the preceeding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s).
                                                                 [X] Yes [ ] No

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?

                                                                 [X] Yes [ ] No

If so: attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.


As disclosed in prior filings the current estimate of the cumulative impact
of the accounting adjustments under SFAS No. 133 to retained earnings, as
of September 30, 2006, is an increase of approximately $200 million.

In addition, GM previously disclosed that retained earnings as of December 31,
2001 and subsequent periods are understated by a range of $450 million to $600
million due to an overstatement of deferred tax liabilities.  GM currently
estimates that the deferred income tax liability overstatement is approximately
$1 billion. This impact is partially offset by an estimated  $500 million
adjustment to stockholders' equity  related to  taxation of foreign  currency
translation, arising primarily prior to 2002, and affects all periods through
the third quarter of 2006.  The estimate net effect of such  tax  adjustments
results in an understatement of stockholders' equity as of December 31, 2001
and  subsequent periods  of approximately $500 million.

This notification of late filing on Form 12b-25 contains forward-looking
statements.  These forward-looking statements are based on the Company's
current expectations and are subject to risks and uncertainties that could
cause actual results to differ materially from those expressed in the forward-
looking statements.  Readers are cautioned not to place undue reliance on
these forward-looking statements, which speak only as of the date hereof, and
the Company undertakes no obligation to update these forward-looking statements
to reflect subsequent events or circumstances.

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

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date  March 2, 2007                   By  /s/Nick Cyprus
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                                          Controller and
                                          Chief Accounting Officer
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