EXHIBIT 21

GENERAL MOTORS CORPORATION AND SUBSIDIARIES

SUBSIDIARIES OF THE REGISTRANT
AS OF DECEMBER 31, 2007

Subsidiary companies of the Registrant are listed below.

	State or
	Sovereign Power
Name of Subsidiary	of Incorporation
Subsidiaries included in the Registrant’s consolidated financial statements
Alternative Energy Services LLC	Delaware
Annunciata Corporation	Delaware
Argonaut Holdings, Inc.	Delaware
Auto Lease Finance Corporation	Cayman Islands
North American New Cars, Inc.	Delaware
BOCO (Proprietary) Limited	South Africa
General Motors South Africa (Pty.) Limited	South Africa
Carve-Out Ownership Cooperative LLC	Delaware
Chevrolet Sociedad Anonima de Ahorro para Fines Determinados	Argentina
Controladora General Motors, S.A. de C.V.	Mexico
Controladora AC Delco S.A. de C.V.	Mexico
Cadillac Polanco, S.A. de C.V.	Mexico
General Motors de Mexico, S. de R.L. de C.V.	Mexico
Sistemas para Automotores de Mexico, S.A. de C.V.	Mexico
DMAX, Ltd.	Ohio
Doraville Bond Corporation	Delaware
Environmental Corporate Remediation Company, Inc	Delaware
Facilities Real Estate Trust	Maryland
General International Limited	Bermuda
General Motors — Colmotores, S.A.	Colombia
General Motors Asia Pacific (Japan) Limited	Japan
General Motors Asia Pacific (Pte) Ltd.	Singapore
General Motors Asia Pacific Holdings, LLC	Delaware
General Motors India Private Limited	India
General Motors Limited	England
ISPOL-IMG Holdings B.V.	Netherlands
GM APO Holdings, LLC	Delaware
General Motors Taiwan Ltd.	Taiwan
GM LAAM Holdings, LLC	Delaware
General Motors del Ecuador S.A.	Ecuador
General Motors do Brasil Ltd.	Brazil
General Motors Israel Ltd.	Israel
General Motors Venezolana, CA	Venezuela
PT General Motors Indonesia	Indonesia
P.T. GM AutoWorld Indonesia	Indonesia
General Motors Asia, Inc.	Delaware
Chevrolet Sales (Thailand) Limited	Thailand
General Motors Southeast Asia Operations Limited	Thailand
GM Auto World Korea Co.	Korea
General Motors Asset Management Corporation	Delaware
General Motors Investment Management Corporation	Delaware
General Motors Trust Bank, N.A.	New York
General Motors Trust Company	New Hampshire
GM Asset Management (UK) Limited	England
General Motors Automobiles Philippines, Inc.	Philippines
General Motors Chile S.A., Industria Automotriz	Chile
General Motors China, Inc.	Delaware
General Motors (China) Investment Company Limited	China
General Motors Warehousing and Trading (Shanghai) Co. Ltd.	China
Tai Jin International Automotive Distribution Co., Ltd.	Taiwan

GENERAL MOTORS CORPORATION AND SUBSIDIARIES

	State or
	Sovereign Power
Name of Subsidiary	of Incorporation
General Motors Commercial Corporation	Delaware
General Motors East Africa Limited	Kenya
General Motors Export Corporation	Delaware
General Motors Foreign Sales Corporation	Barbados
General Motors Global Industries Co. Ltd.	Taiwan
General Motors Global Services Operations, Inc.	Delaware
General Motors Holding Espana, S.A.	Spain
General Motors Espana, S.L.	Spain
General Motors Manufacturing Poland sp.z.oo	Poland
General Motors Importaktiebolag	Sweden
General Motors Indonesia, Inc.	Delaware
General Motors International Holdings, Inc.	Delaware
General Motors Automotive Holdings, S.L.	Spain
Adam Opel GmbH	Germany
General Motors Belgium N.V.	Belgium
General Motors Poland Spolka, zo.o.	Poland
General Motors Turkiye Limited Sirketi	Turkey
GM Automotive Services Belgium	Belgium
General Motors Europe Holdings, S.L.	Spain
EMWE B.V.	Belgium
General Motors Austria GmbH	Austria
General Motors CIS, LLC	Russia
General Motors Europe AG	Switzerland
General Motors Finland Oy	Finland
General Motors Italia S.r.l.	Italy
General Motors Nederland, B.V.	Netherlands
General Motors Norge AS	Norway
General Motors Portugal Lda.	Portugal
General Motors Powertrain — Austria GmbH	Austria
General Motors Southeast Europe	Hungary
General Motors Strasbourg	France
General Motors Suisse S.A.	Switzerland
GM Ireland Limited	Ireland
GM Powertrain Holding B.V.	Netherlands
General Motors Investment Services Company N.V.	Belgium
General Motors Isuzu Diesel Engineering Limited K.K.	Japan
General Motors Japan Ltd.	Japan
General Motors Korea, Inc.	Delaware
GM Korea Co., Ltd.	Korea
General Motors Nova Scotia Finance Company	Canada
General Motors Nova Scotia Investments Limited	Canada
General Motors of Canada Limited	Canada
1908 Holdings Ltd.	Cayman Islands
Parkwood Holdings Ltd.	Cayman Islands
2035208 Ontario, Inc.	Canada
2140879 Ontario Inc.	Canada
GMCH&SP Private Equity II L.P.	Canada
3183795 Nova Scotia ULC	Canada
3535673 Canada, Inc.	Canada
GM Automotive UK	England
IBC Vehicles Limited	England
Millbrook Pension Management Limited	England
Millbrook Proving Ground Limited	England
VHC Sub Holdings (UK)	England

GENERAL MOTORS CORPORATION AND SUBSIDIARIES

	State or
	Sovereign Power
Name of Subsidiary	of Incorporation
GM Overseas Funding, LLC	Delaware
General Motors Coordination Center BVBA.	Belgium
OnStar Canada Corporation	Canada
Saab Automobile Investering AB	Sweden
Saab Automobile AB	Sweden
General Motors Overseas Corporation	Delaware
General Motors Australia Ltd.	Australia
General Motors Investments Pty. Ltd.	Australia
GM Holden Ltd.	Australia
General Motors Overseas Commercial Vehicle Corporation	Delaware
GMOC Administrative Services Corporation	Delaware
Lidlington Engineering Company, Ltd.	Delaware
Truck and Bus Engineering U.K., Limited	Delaware
General Motors Overseas Distribution Corporation	Delaware
General Motors Africa and Middle East FZE	Dubai
GMODC Receivables Funding LLC	Delaware
GMODC Trade Receivables LLC	Delaware
General Motors Peru S.A.	Peru
General Motors Product Services, Inc.	Delaware
General Motors Receivables Corporation	Delaware
General Motors Trade Receivables LLC	Delaware
General Motors U.S. Trading Corp.	Nevada
General Motors Uruguay, S.A.	Uruguay
Global Tooling Service Company Europe Limited	England
GM Auslandsprojekte GmbH	Germany
General Motors Auto	Russia
GM Auto Receivables Co.	Delaware
GM Canada GEFS Holding Corporation	Canada
GM GEFS L.P.	Nevada
GM Eurometals, Inc.	Delaware
GM Finance Co. Holdings, LLC.	Delaware
GM GEFS HOLDING CANADA ULC	Canada
GM Global Technology Operations, Inc.	Delaware
GM Global Tooling Company, Inc.	Delaware
GM Imports & Trading Ltd.	Bermuda
GM International Sales Ltd.	Cayman Islands
GM Inversions Santiago Limitada	Chile
General Motors de Argentina S.r.l.	Argentina
GM Personnel Services, Inc.	Delaware
GM Plats (Proprietary ) Limited	South Africa
GM Powertrain Ltda.	Brazil
GM Preferred Finance Co. Holdings Inc.	Delaware
GM Purchasing Vauxhall UK Limited	England
GM Technologies, LLC	Delaware
GM Worldwide Purchaisng Austria GmbH	Austria
GM Worldwide Purchasing do Brasil Ltda	Brazil
GM-DI Leasing Corporation	Delaware
Holden New Zealand Limited	New Zealand
General Motors New Zealand Pensions Limited	New Zealand
Lease Ownership Cooperative LLC	Delaware
Metal Casting Technology, Inc.	Delaware
Monetization of Carve-Out, LLC	Delaware
Motor Enterprises, Inc.	Delaware
Motors Holding San Fernando Valley, Inc.	Delaware
Multiple Dealerships Holdings of Albany, Inc.	Delaware

GENERAL MOTORS CORPORATION AND SUBSIDIARIES

	State or
	Sovereign Power
Name of Subsidiary	of Incorporation
National Motors Bank FSB	Delaware
OnStar Corporation	Delaware
Saturn Corporation	Delaware
Saturn Distribution Corp.	Delaware
PIMS Co	Delaware
Premier Investment Group, Inc.	Delaware
Remediation and Liability Management Company, Inc.	Michigan
Riverfront Development Corporation	Delaware
Riverfront Holdings, Inc.	Delaware
Riverfront Holdings Phase II, Inc.	Delaware
Riverfront Holdings III	Delaware
Saab Automobili Italia S.r.l.	Italy
Saab Cars Holding Corp.	Delaware
Saab Cars Holding Overseas Corp.	Delaware
Saturn County Bond Corporation	Delaware
Sistemas de Compra Programada Chevrolet, CA	Venezuela
TX Holdco, LLC	Delaware
Vector SCM, LLC	Delaware
Vector SCM Asia Pacific Pte. Ltd.	Japan
Vector SCM Australia Pty. Ltd.	Australia
Vector SCM Mexico S. del. De CV	Mexico
Vector SCM Shanghai Co., Ltd.	China
Vector SCM, GmbH	Germany
WRE, Inc.	Michigan
Grand Pointe Holdings, Inc.	Michigan

184 directly or indirectly owned subsidiaries

GENERAL MOTORS CORPORATION AND SUBSIDIARIES

     Companies not included in the Registrant’s consolidated financial statements, for which no financial statements are submitted:

23	other directly or indirectly owned domestic and foreign subsidiaries
6	active subsidiaries
17	inactive subsidiaries
15	fifty-percent owned companies and 13 less than fifty-percent owned companies the investments in which are accounted for by the equity method.
In addition, the Registrant owns 100% of the voting control of the following companies:
124	dealerships, including certain dealerships operating under dealership assistance plans, engaged
	in retail distribution of General Motors products
68	dealerships operating in the United States
56	dealerships operating in foreign countries

The number of dealerships operating under dealership assistance plans decreased by a net of 17 during 2007.

Companies not shown by name, if considered in the aggregate as a single subsidiary, would not constitute a significant subsidiary.

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During 2007, there were changes in the number of subsidiaries and companies of the Registrant, as follows:

3 directly, 3 indirectly owned domestic subsidiaries, and 1 directly, 15 indirectly owned foreign subsidiaries were organized or acquired. Three 50% owned companies and 3 less than 50% owned companies were formed. No directly owned and 1 indirectly owned domestic subsidiaries and 2 directly owned and 8 indirectly owned foreign subsidiaries were dissolved, sold, or spun-off. No domestic or foreign 50% owned company were dissolved. One less than 50% owned domestic and no less than 50% owned foreign companies were dissolved. One foreign company changed ownership or percentage in ownership. Two foreign companies moved from 100% owned to 50% owned. There were no company name changes in domestic or foreign subsidiaries.

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