Pricing Supplement Dated January 10, 1997 Rule 424(b)(3)
(To Prospectus Dated December 19, 1996) File No. 333-17943
GENERAL MOTORS ACCEPTANCE CORPORATION
Medium-Term Notes - Floating Rate
____________________________________________________________________________
Agent: Lehman Brothers
Principal Amount: $100,000,000
Agent's Discount
or Commission: $350,000
Net Proceeds to Company: $99,650,000
Initial Interest Rate: 5.69375%
Issue Date: 1/15/97
Maturity Date: 1/15/02
____________________________________________________________________________
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 15, April 15, July 15, October 15,
beginning April 15, 1997. The final reset date will be
October 15, 2001.
Interest Payment Dates: Each January 15, April 15, July 15, October 15,
commencing April 15, 1997 and ending January 15, 2002.
Index Maturity: 3 Months
Spread (+/-): +0.10%
Day Count Convention:
/X/ Actual/360 for the period from 1/15/97 to 1/15/02
/ / 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. (See Below)
/ / 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
