Pricing Supplement Dated December 9, 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: Merrill Lynch & Co.
Principal Amount: $50,000,000
Agent's Discount
or Commission: $87,500
Net Proceeds to Company: $49,912,500
Initial Interest Rate: Reset on the Issue Date (also an Interest
Reset Date).
Issue Date: 12/12/97
Maturity Date: 12/13/99
____________________________________________________________________________
Calculation Agent: GMAC
Interest Calculation:
/X/ Regular Floating Rate Note
Interest Rate Basis: / / CD Rate / / Commercial Paper Rate
/ / Prime Rate /X/ Federal Funds Rate
/ / LIBOR / / Treasury Rate
/ / Other
(see attached)
/ / Reuters Page: / / or / / Telerate Page:
Interest Reset Dates: Each Business Day commencing December 12, 1997
to but excluding the Maturity Date.
Interest Payment Dates: Each March 13, June 13, September 13, December 13,
commencing March 13, 1998 and ending
December 13, 1999.
Index Maturity: 1 Day
Spread (+/-): +.20%
Day Count Convention:
/X/ Actual/360 for the period from 12/12/97 to 12/13/99
/ / 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: /X/ Principal / / Agent
OTHER TERMS
The Interest Determination Date with respect to each Interest Reset Date
will be the Business Day immediately preceding such Interest Reset Date. The
Federal Funds Rate for each Interest Period will be determined by the
Calculation Agent (as defined below) in accordance with the following
provisions.
Interest payable on the Notes will include interest accrued from and
including the Issue Date or from and including the last Interest Payment Date
to which interest has been paid to, but excluding, the next succeeding
Interest Payment Date, or Maturity Date, as the case may be.
All calculations made by the Calculation Agent in the absence of manifest
error shall be conclusive for all purposes and binding on the Company and the
holders of the Notes.