Pricing Supplement Dated December 09, 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: J.P. Morgan & Co.
Principal Amount: $60,000,000
Agent's Discount
or Commission: $105,000
Net Proceeds to Company: $59,895,000
Initial Interest Rate: Reset on the Issue Date (also an Interest
Reset Date).
Issue Date: 12/18/97
Maturity Date: 12/16/99
____________________________________________________________________________
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
Determination Dates: Two London business days
preceding such Interest Reset Date.
Interest Reset Dates: March 18, 1998, June 17, 1998, September 17, 1998,
December 17, 1998, March 17, 1999, June 17, 1999,
September 17, 1999.
The first interest reset date will be
December 18, 1997. The final reset date will be
September 17, 1999.
Interest Payment Dates: March 18, 1998, June 17, 1998, September 17, 1998,
December 17, 1998, March 17, 1999, June 17, 1999,
September 17, 1999, December 16, 1999, commencing on
March 18, 1998 and ending December 16, 1999.
Index Maturity: 3 Months
Spread (+/-): -0.045%
Day Count Convention:
/X/ Actual/360 for the period from 12/18/97 to 12/16/99
/ / 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
Other: / / Principal /X/ Agent
