FORD MOTOR CO
S-8 POS, EX-15, 2000-08-02
MOTOR VEHICLES & PASSENGER CAR BODIES
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EXHIBIT 15











July 31, 2000

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

Commissioners:

We are aware  that our  report  dated  July 18,  2000 on our  review of  interim
financial  information  of Ford Motor Company (the  "Company") as of and for the
period ended June 30, 2000 and  included in the  Company's  Quarterly  Report on
Form 10-Q for the  quarter  then  ended is  incorporated  by  reference  in this
Registration Statement on Form S-8 (No. 333-47735) dated August 2, 2000.

Very Truly Yours,


/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Detroit, MI



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