<?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>
          <cik>0002039311</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>2483532700</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Meryl S Paul 2023 Trust</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Member of immediate family of any of the foregoing</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Securities LLC</name>
        <address>
          <com:street1>11 Madison Ave</com:street1>
          <com:street2>4F</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>40000</noOfUnitsSold>
      <aggregateMarketValue>20000000</aggregateMarketValue>
      <noOfUnitsOutstanding>10680143</noOfUnitsOutstanding>
      <approxSaleDate>02/04/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>09/11/2011</acquiredDate>
      <natureOfAcquisitionTransaction>GRAT Remainder</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Founders Shares</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>40000</amountOfSecuritiesAcquired>
      <paymentDate>09/11/2011</paymentDate>
      <natureOfPayment>GRAT Remainder</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Seller represents that the proposed sale reported in Table 1 of this Form will be made subject to a stock purchase agreement in respect of a pre-paid variable share forward contract (the Forward Contract) between Seller and Affiliate of UBS Securities LLC. The Forward Contract provides for settlement based on the closing price of the Issuer's Common Shares and the maturity date. Any initial hedging activity in connection with the Transaction will be conducted by the Broker. Transactions by the Seller (Meryl S Paul 2023 Trust) should be aggregated w the transaction of the Jill Foss Watson Living Trust up to 9,450 shares. Todd Watson is co-Trustee of the Seller and the spouse of Jill Foss Watson who is a 10% Holder of CACC. The trusts file separate Forms 144 for aggregate transactions on up to 49,450 shares.</remarks>
    <noticeSignature>
      <noticeDate>02/04/2026</noticeDate>
      <signature>/s/Mijo  Suric, for UBS Financial Services Inc, as attorney-in-fact for Meryl S Paul 2023 Trust</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
