<?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>0001859812</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>Martin Jay D</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>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>2</noOfUnitsSold>
      <aggregateMarketValue>1156.85</aggregateMarketValue>
      <noOfUnitsOutstanding>10460071</noOfUnitsOutstanding>
      <approxSaleDate>06/17/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/17/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2</amountOfSecuritiesAcquired>
      <paymentDate>06/17/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>04/17/2026</saleDate>
      <amountOfSecuritiesSold>3000</amountOfSecuritiesSold>
      <grossProceeds>1576887.30</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>05/06/2026</saleDate>
      <amountOfSecuritiesSold>1439</amountOfSecuritiesSold>
      <grossProceeds>793248.61</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>05/18/2026</saleDate>
      <amountOfSecuritiesSold>1561</amountOfSecuritiesSold>
      <grossProceeds>862591.90</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>05/29/2026</saleDate>
      <amountOfSecuritiesSold>2856</amountOfSecuritiesSold>
      <grossProceeds>1645908.80</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>06/01/2026</saleDate>
      <amountOfSecuritiesSold>51</amountOfSecuritiesSold>
      <grossProceeds>29337.98</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>06/08/2026</saleDate>
      <amountOfSecuritiesSold>18</amountOfSecuritiesSold>
      <grossProceeds>10406.70</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>06/09/2026</saleDate>
      <amountOfSecuritiesSold>26</amountOfSecuritiesSold>
      <grossProceeds>14970.34</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>06/15/2026</saleDate>
      <amountOfSecuritiesSold>22</amountOfSecuritiesSold>
      <grossProceeds>12653.54</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jay D. Martin</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>06/16/2026</saleDate>
      <amountOfSecuritiesSold>25</amountOfSecuritiesSold>
      <grossProceeds>14449.81</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>06/17/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/11/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ Jennifer Ruchti, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jay D Martin</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
