GENERAL MOTORS ACCEPTANCE CORP
424B3, 1994-01-06
PERSONAL CREDIT INSTITUTIONS
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Pricing Supplement Dated January 5, 1993                    Rule 424(b)(3)
(To Prospectus Dated December 15, 1993)                     File No. 33-51381


                   GENERAL MOTORS ACCEPTANCE CORPORATION
                     Medium-Term Notes - Floating Rate
____________________________________________________________________          
Agent:                    Lehman Brothers
Principal Amount:         $75,000,000             
Agent's Discount
  or Commission:          $131,250
Net Proceeds to Company:  $74,868,750 
Initial Interest Rate:    Determined as if Issue Date were an Interest
                          Reset Date.
Issue Date:               1/12/94
Maturity Date:            1/12/96
_____________________________________________________________________________ 

Calculation Agent:  GMAC

Interest Calculation:
  /X/  Regular Floating Rate Note


  Interest Rate Basis:    / / CD Rate        / / Commercial Paper Rate
                          / / Prime Rate            / / Federal Funds Rate
                          /X/ LIBOR (see below)     / / Treasury Rate
                          / / Other (see attached)      
                    
  If LIBOR, Designated LIBOR Page / / Reuters Page: / / or 
     /X/ Telerate Page: 3750

Interest Reset Dates:     Each January 12, April 12, July 12, October 12
                          commencing January 12, 1994 and ending 
                    October 12, 1995  
Interest Payment Dates:   Each January 12, April 12, July 12, October 12
                          commencing April 12, 1994 and ending January 12, 1996
Index Maturity:           3 Months
Spread (+/-):       +.25%

Day Count Convention:
  /X/ Actual/360 for the period from 1/12/94 to 1/12/96
  / / Actual/Actual for the period from       to
  / / 30/360 for the period from              to

Redemption:
  /X/ The Notes cannot be redeemed prior to the Stated Maturity Date.
  / / The Notes may be redeemed prior to Stated Maturity Date.
  / / Initial Redemption Date:
      Initial Redemption Percentage: ___%
      Annual Redemption Percentage Reduction:  ___% until Redemption
      Percentage is 100% of the Principal Amount.

Repayment:
  /X/ The Notes cannot be repaid prior to the Maturity Date.
  / / The Notes can be repaid prior to the Maturity Date at the option of
           the holder of the Notes.
  / / Optional Repayment Date(s):
           Repayment Price:    %

Currency:
  Specified Currency: U.S. (If other than U.S. dollars, see attached)
  Minimum Denominations: ___________ (Applicable only if Specified
  Currency is other than U.S. dollars)

Original Issue Discount:  / / Yes /X/ No
  Total Amount of OID:            Yield to Maturity:
  Initial Accrual Period:

Form:  /X/  Book-Entry            / /  Certificated


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