Exhibit 23(a)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-3 of our report on the consolidated financial statements dated March 14, 2005 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to General Motors Acceptance Corporation’s consolidation of certain variable interest entities), and of our report on management’s report on the effectiveness of internal control over financial reporting dated March 14, 2005, appearing in the Annual Report on Form 10-K of General Motors Acceptance Corporation for the year ended December 31, 2004, and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Deloitte & Touche LLP

Detroit, Michigan

January 17, 2006