<?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>0001604030</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>2483532700</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ULATOWSKI DANIEL A.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>500</noOfUnitsSold>
      <aggregateMarketValue>261027.74</aggregateMarketValue>
      <noOfUnitsOutstanding>10747682</noOfUnitsOutstanding>
      <approxSaleDate>04/17/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/22/2016</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>500</amountOfSecuritiesAcquired>
      <paymentDate>02/22/2016</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>01/30/2026</saleDate>
      <amountOfSecuritiesSold>589</amountOfSecuritiesSold>
      <grossProceeds>294572.51</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/02/2026</saleDate>
      <amountOfSecuritiesSold>1411</amountOfSecuritiesSold>
      <grossProceeds>717589.73</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>D.&amp; B. Ulatowski Living Trust</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/06/2026</saleDate>
      <amountOfSecuritiesSold>1565</amountOfSecuritiesSold>
      <grossProceeds>797852.67</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/06/2026</saleDate>
      <amountOfSecuritiesSold>3000</amountOfSecuritiesSold>
      <grossProceeds>1530580.50</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>D.&amp; B. Ulatowski Living Trust</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/09/2026</saleDate>
      <amountOfSecuritiesSold>500</amountOfSecuritiesSold>
      <grossProceeds>256145.05</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/09/2026</saleDate>
      <amountOfSecuritiesSold>938</amountOfSecuritiesSold>
      <grossProceeds>482716.94</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/10/2026</saleDate>
      <amountOfSecuritiesSold>4062</amountOfSecuritiesSold>
      <grossProceeds>2087868.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/12/2026</saleDate>
      <amountOfSecuritiesSold>2070</amountOfSecuritiesSold>
      <grossProceeds>1060632.50</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>03/05/2026</saleDate>
      <amountOfSecuritiesSold>691</amountOfSecuritiesSold>
      <grossProceeds>356620.54</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Daniel A. Ulatowski</name>
        <address>
          <com:street1>25505 W. Twelve Mile Road</com:street1>
          <com:city>Southfield</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48034-8339</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>04/16/2026</saleDate>
      <amountOfSecuritiesSold>3500</amountOfSecuritiesSold>
      <grossProceeds>1759954.70</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Today's sale and sales from the past 3 months include shares that were sold from the account of the D.&amp; B. Ulatowski Living Trust, of which Daniel A. Ulatowski is a trustee and an account stakeholder.</remarks>
    <noticeSignature>
      <noticeDate>04/17/2026</noticeDate>
      <signature>/s/ Daniel Tucci, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Daniel A. Ulatowski</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
