FORD MOTOR CO
10-Q, EX-15, 2000-10-30
MOTOR VEHICLES & PASSENGER CAR BODIES
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October 30, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

     Re:  Ford Motor Company  Registration  Statements  Nos.  2-95018,  2-95020,
          33-14951,  33-19036, 33-36043, 33-36061, 33-39402, 33-50194, 33-50238,
          33-54275,  33-54283, 33-54348, 33-54735, 33-54737, 33-56785, 33-58255,
          33-58785,   33-61107,  33-64605,   33-64607,   333-02735,   333-20725,
          333-27993,  333-28181,  333-46295,  333-47443,  333-47445,  333-47733,
          333-47735,  333-52399,  333-58695,  333-58697,  333-58701,  333-65703,
          333-70447,  333-74313,  333-86127,  333-87619,  333-31466,  333-37542,
          333-37536,  333-38586,  333-40260, 333-37396, 333-38580, and 333-40258
          on Form S-8, and 333-67209 and 333-86035 on Form S-3.



Commissioners:

We  are  aware   that our  report  dated  October  17,  2000  on  our  review of
interim  financial  information of Ford Motor Company (the  "Company") as of and
for the period ended September 30, 2000 and included in the Company's  quarterly
report on Form 10-Q for the quarter then ended is  incorporated  by reference in
the afore referenced Registration Statements.

Very truly yours,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Detroit, Michigan

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