<?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 ASSOCIATES L.P. -->
          <cik>0001236417</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>48034-8334</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>248-353-2700</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Prescott Associates L.P.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Member of Section 13(d) Group</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>02210-1133</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>9891</noOfUnitsSold>
      <aggregateMarketValue>6485726.52</aggregateMarketValue>
      <noOfUnitsOutstanding>10460071</noOfUnitsOutstanding>
      <approxSaleDate>07/02/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/29/1998</acquiredDate>
      <natureOfAcquisitionTransaction>Purchase in open market</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Purchase in open market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6274</amountOfSecuritiesAcquired>
      <paymentDate>01/29/1998</paymentDate>
      <natureOfPayment>Not applicable</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/30/1997</acquiredDate>
      <natureOfAcquisitionTransaction>Purchase in open market</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Purchase in open market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3617</amountOfSecuritiesAcquired>
      <paymentDate>12/30/1997</paymentDate>
      <natureOfPayment>Not applicable</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>07/01/2026</noticeDate>
      <signature>/s/ Jason M. Pohanka, Managing Member, Prescott General Partners LLC</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
