Pricing Supplement Dated December 19, 1994 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: $30,000,000
Agent's Discount
or Commission: $52,500
Net Proceeds to Company: $29,947,500
Initial Interest Rate: Determined as if Issue Date were an Interest
Reset Date.
Issue Date: 12/22/94
Maturity Date: 3/18/97
____________________________________________________________________________
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 March 18, June 18, September 18, December 18,
however, the first Interest Reset Date will be
December 22, 1994. The final Interest Reset Date will
be December 18, 1996.
Interest Payment Dates: Each March 18, June 18, September 18, December 18
commencing March 18, 1995 and ending March 18, 1997.
Index Maturity: 3 Months
Spread (+/-): +.20%
Day Count Convention:
/X/ Actual/360 for the period from 12/22/94 to 3/18/97
/ / 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
