<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: PRESCOTT INVESTORS PROFIT SHARING TRUST -->
          <cik>0001236421</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000885550</issuerCik>
      <issuerName>CREDIT ACCEPTANCE CORP</issuerName>
      <secFileNumber>000-20202</secFileNumber>
      <issuerAddress>
        <com:street1>25505 WEST TWELVE MILE ROAD</com:street1>
        <com:city>SOUTHFIELD</com:city>
        <com:stateOrCountry>MI</com:stateOrCountry>
        <com:zipCode>48034</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>248-353-2700</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>PRESCOTT INVESTORS INC. PROFIT SHARING PLAN</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>FIDELITY BROKERAGE SERVICES LLC</name>
        <address>
          <com:street1>245 SUMMER STREET</com:street1>
          <com:city>BOSTON</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>0221</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>5000</noOfUnitsSold>
      <aggregateMarketValue>2484950.00</aggregateMarketValue>
      <noOfUnitsOutstanding>11603475</noOfUnitsOutstanding>
      <approxSaleDate>05/07/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/07/1998</acquiredDate>
      <natureOfAcquisitionTransaction>PURCHASE IN OPEN MARKET</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>PURCHASE IN OPEN MARKET</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5000</amountOfSecuritiesAcquired>
      <paymentDate>07/07/1998</paymentDate>
      <natureOfPayment>Cash/Check</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>PRESCOTT INVESTORS INC. PROFIT SHARING PLAN</name>
        <address>
          <com:street1>2200 BUTTS ROAD, SUITE 320</com:street1>
          <com:city>BOCA RATON</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33431</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>CREDIT ACCEPTANCE CORPORATION</securitiesClassTitle>
      <saleDate>02/01/2025</saleDate>
      <amountOfSecuritiesSold>0</amountOfSecuritiesSold>
      <grossProceeds>0.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/07/2025</noticeDate>
      <signature>/s/ Scott J. Vassalluzzo, Trustee</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
