Exhibit 12

General Motors Acceptance Corporation

Ratio of Earnings to Fixed Charges

December 31, ($ in millions)	2005			2004		2003		2002		2001
Earnings
Consolidated net income		$2,394			$2,913		$2,793		$1,870		$1,786
Provision for income taxes		1,205			1,434		1,591		1,071		1,047
Minority interest in consolidated subsidiaries and loss from equity investees		(55	)		9		58		60		67
Consolidated income before income taxes, minority interest and loss from equity investees		3,544			4,356		4,442		3,001		2,900
Fixed charges		12,835			9,700		7,786		7,059		7,839
Earnings available for fixed charges		16,379			14,056		12,228		10,060		10,739
Fixed charges
Interest, discount, and issuance expense on debt		12,735			9,617		7,706		6,970		7,748
Portion of rentals representative of the interest factor		100			83		80		89		91
Total fixed charges	$	12,835			$9,700		$7,786		$7,059		$7,839
Ratio of earnings to fixed charges		1.28			1.45		1.57		1.43		1.37