FORD MOTOR CO
S-8, EX-15, 2000-06-05
MOTOR VEHICLES & PASSENGER CAR BODIES
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                                                                     Exhibit 15




May 31, 2000

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

Commissioners:

     We are aware that our report  dated April 14, 2000 on our review of interim
financial  information  of Ford Motor Company (the  "Company") as of and for the
period ended March 31, 2000 and included in the  Company's  quarterly  report on
Form  10-Q for the  quarter  then  ended is  incorporated  by  reference  in its
Registration Statement dated June 5, 2000.


Very truly yours,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Detroit, Michigan




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