CREDIT ACCEPTANCE CORPORATION
SC 13G/A, 2000-02-11
PERSONAL CREDIT INSTITUTIONS
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                 UNITED STATES
      SECURITIES AND EXCHANGE COMMISSION
            Washington, D.C.  20549

                 SCHEDULE 13G

   Under the Securities Exchange Act of 1934
              (Amendment No. 7)*


         CREDIT ACCEPTANCE CORPORATION
               (Name of Issuer)


                 Common Stock
        (Title of Class of Securities)


                  225310-10-1
                (CUSIP Number)


(Date of Event Which Requires Filing of This Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

/   /Rule 13d-1(b)
/   /Rule 13d-1(c)
/ X /Rule 13d-1(d)






*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities,
and for any subsequent amendment containing information which would alter
disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be
deemed to be "filed" for the purpose of Section 18 of the Securities Exchange
Act of 1934 ("Act") or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the Act (however, see
the Notes).



                          SCHEDULE 13G

CUSIP No. 225310-10-1


 1  Name of Reporting Person
    S.S. or I.R.S. Identification No. of Above Person

    Donald A. Foss Revocable Living Trust Dated January 26, 1984,
    Donald A. Foss Trustee

 2  Check The Appropriate Box If A Member Of A Group*     (a) [  ]
                                                          (b) [  ]

 3  SEC Use Only



 4  Citizenship or Place of Organization

     Michigan

                     5      Sole Voting Power
                               23,937,174

 Number Of
  Shares                 6  Shared Voting Power
Beneficially                     -0-
  Owned By
   Each              7      Sole Dispositive Power
 Reporting                           23,937,174
  Person
   With                  8  Shared Dispositive Power
                                         -0-

 9  Aggregate Amount Beneficially Owned By Each Reporting Person
       23,937,174

10  Check Box If The Aggregate Amount In Row (9) Excludes            [  ]
    Certain Shares*

11  Percent Of Class Represented By Amount In Row (9)

    52.8%

12  Type Of Reporting Person*

     OO

              * SEE INSTRUCTIONS BEFORE FILLING OUT



Item 1(a)    Name of Issuer:

             CREDIT ACCEPTANCE CORPORATION (the "Company")

Item 1(b)    Address of Issuer's Principal Executive Offices:
             25505 West Twelve Mile Road
             Suite 3000
             Southfield, Michigan 48034-8339

Item 2(a)    Name of Person Filing:
             Donald A. Foss Revocable Living Trust Dated January 26, 1984,
             Donald A. Foss Trustee

Item 2(b)    Address of Principal Business Office:
             25505 West Twelve Mile Road
             Suite 3000
             Southfield, Michigan 48034-8339

Item 2(c)    Citizenship:
             Michigan

Item 2(d)    Title of Class of Securities:
             Common Stock

Item 2(e)    CUSIP No.: 225310-10-1

Item 3.      If this statement is filed pursuant to Rules 13d-1(b), or 13d-
             2(b) or (c), check whether the person filing is a:
             Not applicable.

Item 4.      Ownership
                     (a)    Amount Beneficially Owned:  23,937,174

                     (b)    Percent of Class: 52.8%

                     (c)    Number of shares as to which such person has:

                            (i)    sole power to vote or to direct the
                                   vote - 23,937,174

                            (ii)   shared power to vote or to direct the
                                   vote - 0

                            (iii)  sole power to dispose or to direct
                                   the disposition of
                                   - 23,937,174

                            (iv)    shared power to dispose or to direct
                                    the disposition of - 0


Item 5.          Ownership of Five Percent or Less of a Class
                 Not applicable.

Item 6.          Ownership of More than Five Percent on Behalf of Another
Person
                 Not applicable.

Item 7.          Identification and Classification of the Subsidiary Which
                 Acquired the Security Being Reported on By the Parent Holding
                 Company
                 Not applicable.

Item 8.          Identification and Classification of Members of the Group
                 Not applicable.

Item 9.          Notice of Dissolution of Group
                 Not applicable.

Item 10.         Certifications
                 Not applicable.

                                   Signature

After reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.


Date:    February 10, 2000


/S/Donald A. Foss

Signature


Donald A. Foss, Trustee
Name/Title





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