FORD MOTOR CREDIT CO
10-Q, EX-15, 2000-07-31
PERSONAL CREDIT INSTITUTIONS
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                                                                      EXHIBIT 15

Ford Motor Credit Company
One American Road
Dearborn, Michigan

Re:  Ford Motor Credit Company Registration Statement Nos. 333-91953, 333-92595
     and 333-45015 on Form S-3

We are aware that our report  dated July 14, 2000  accompanying  the  unaudited
interim financial  information of Ford Motor Credit Company and subsidiaries for
the periods  ended June 30, 2000 and 1999 and included in the Ford Motor Credit
Company  Quarterly Report on Form 10-Q for the quarter ended June 30, 2000 will
be incorporated by reference in the above Registration  Statements.  Pursuant to
Rule 436 (c)  under  the  Securities  Act of 1933,  this  report  should  not be
considered  a part of the  Registration  Statements  prepared or certified by us
within the meaning of Sections 7 and 11 of the Act.

/s/ PricewaterhouseCoopers LLP

PRICEWATERHOUSECOOPERS LLP
Detroit, Michigan

July 31, 2000



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