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Exhibit 99.1

|U.S. Marketing &

Sales Update

March 27, 2006
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|Forward Looking Statements

In this press release and in related comments by General Motors' and General Motors Acceptance Corporation's management, the use of the words "expect,"
"anticipate," "estimate," "forecast," "initiative," "objective," "plan," "goal," "project," "outlook," "priorities," "target," "intend," "evaluate," "pursue," "seek," "may,"
"would," "could," "should," "believe," "potential," "continue," "designed," "impact," or the negative of any of those words or similar expressions is intended to
identify forward-looking statements.  All statements in this press release and in related comments, other than statements of historical fact, including without
limitation, statements about future events and financial performance, are forward-looking statements that involve certain risks and uncertainties.

While these statements represent our current judgment on what the future may hold, and we believe these judgments are reasonable, these statements are not
guarantees of any events or financial results, and GM's actual results may differ materially due to numerous important factors that are described in GM's most
recent report on SEC Form 10-K, which may be revised or supplemented in subsequent reports on SEC Forms 10-K, 10-Q and 8-K.  Such factors include,
among others, the following: the ability of GM to realize production efficiencies, to achieve reductions in costs as a result of the turnaround restructuring, to
achieve reductions in health care and pension costs and to implement capital expenditures at levels and times planned by management; the amount and rate of
employee attrition, the pace of product introductions; market acceptance of the corporation's new products; significant changes in the competitive environment
and the effect of competition in the corporation's markets, including on the corporation's pricing policies; our ability to maintain adequate financing sources and
an appropriate level of debt; restrictions on GMAC's and Residential Capital Corporation (ResCap)'s ability to pay dividends and prepay subordinated debt
obligations to us; changes in the existing, or the adoption of new, laws, regulations, policies or other activities of governments, agencies and similar
organizations where such actions may affect the production, licensing, distribution or sale of our products, the cost thereof or applicable tax rates; costs and
risks associated with litigation; the final results of investigations by the SEC; changes in our accounting principles, or their application or interpretation, and our
ability to make estimates and the assumptions underlying the estimates, which could result in an impact on earnings; changes in relations with unions and
employees/retirees and the legal interpretations of the agreements with those unions with regard to employees/retirees; labor strikes or work stoppages at GM
or at key suppliers such as Delphi Corp.; additional credit rating downgrades; the impact of a potential sale or other extraordinary transaction involving GMAC on
the results of GM's and GMAC's operations and liquidity; other factors impacting financing and insurance operating  segments' results of operations and
financial condition such as credit ratings, adequate access to the market, changes in the residual value of off-lease vehicles, changes in U.S. government-
sponsored mortgage programs or disruptions in the markets in which our mortgage subsidiaries operate, and changes in our contractual servicing rights;
shortages of and price increases for fuel; and changes in economic conditions, commodity prices, currency exchange rates or political stability in the markets in
which we operate.

In addition, GMAC's actual results may differ materially due to numerous important factors that are described in GMAC's most recent report on SEC Form 10-K,
which may be revised or supplemented in subsequent reports on SEC Forms 10-K, 10-Q and 8-K.  Such factors include, among others, the following:  the ability
of GM, to complete a transaction with a strategic investor regarding a controlling interest in GMAC while maintaining a significant stake in GMAC, securing
separate credit ratings and low cost funding to sustain growth for GMAC and ResCap and maintaining the mutually beneficial relationship between GMAC and
GM; significant changes in the competitive environment and the effect of competition in the corporation's markets, including on the corporation's pricing policies;
our ability to maintain adequate financing sources; our ability to maintain an appropriate level of debt; the profitability and financial condition of GM, including
changes in production or sales of GM vehicles, risks based on GM's contingent benefit guarantees and the possibility of labor strikes or work stoppages at GM
or at key suppliers such as Delphi Corp.; funding obligations under GM and its subsidiaries' qualified U.S. defined benefits pension plans; restrictions on
ResCap's ability to pay dividends and prepay subordinated debt obligations to us; changes in the residual value of off-lease vehicles; changes in U.S.
government-sponsored mortgage programs or disruptions in the markets in which our mortgage subsidiaries operate; changes in our contractual servicing
rights; costs and risks associated with litigation; changes in our accounting assumptions that may require or that result from changes in the accounting rules or
their application, which could result in an impact on earnings; changes in the credit ratings of GMAC or GM; the threat of natural calamities; changes in
economic conditions, currency exchange rates or political stability in the markets in which we operate; and changes in the existing, or the  adoption of new, laws,
regulations, policies or other activities of governments, agencies and similar organizations.

Investors are cautioned not to place undue reliance on forward-looking statements. GM undertakes no obligation to update publicly or otherwise revise any
forward-looking statements, whether as a result of new information, future events or other such factors that affect the subject of these statements, except where
expressly required by law.

Use of the term "loans" describes products associated with direct and indirect lending activities of GMAC's global operations.  The specific products include retail
installment sales contracts, loans, lines of credit, leases or other financing products.  The term "originate" refers to GMAC's purchase, acquisition or direct
origination of various "loan" products.
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|Update the change in sales strategy implemented earlier
this year

 Price repositioning and market strategy

 Launch performance

 Quality of share improvement initiatives




Agenda
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|Issue

 Ever-increasing sales incentives led to:

Perception of poor resale values

Consumer confusion

Salesperson focus on the "deal" instead of the product

Dramatic month-to-month swings in retail volume


Go to Market as the "Value" Leader
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|Developed compelling price points for launch products

Chevrolet Cobalt, Pontiac Solstice, HUMMER H3



January 11:  price repositioned 57 / 76 models or 80% of
sales volume

Combined with an early '06 MY move, 66 / 76 models or 90% have
been re-priced

Created compelling MSRPs by:

Rolling significant amount of incentive into price

Dealer margin reduction

Messaging

More edge and punch on a brand/product basis than past incentive
promotions

Significant emphasis with online shopping and 3rd party sites

Go to Market as the "Value" Leader
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|Small Car - Competitive Compare
      Previous
Cobalt
LS Coupe   Current Cobalt
LS Coupe
Corolla
CE Sedan
Civic
DX Coupe
   MSRP (Incl. DFC)   $14,490   $12,990   $14,545   $14,910
   Fuel Economy
(City/Hwy)   26/35   26/35   32/40   30/38
   Horsepower   145   145   126   140

Competitive Advantages:


 More Horsepower than Toyota & Honda

 More Cargo Volume than Toyota & Honda

 Tighter Turning Radius than Toyota & Honda

 More Rear Seat Head Room than Toyota & Honda

 More Front Seat Leg Room than Toyota & Honda
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|Mid Car - Competitive Compare
      Previous
G6
Base   Current G6
Base
Altima
Base w/2.5L
Accord
Value Package
   MSRP (Incl. DFC)   $17,990   $16,990   $18,255   $18,775
   Fuel Economy
(City/Hwy)   23/34   23/34   24/41   26/34
   Horsepower   167   167   175   166

Competitive Advantages:

 Panoramic Roof

 Longest Wheelbase

 Most Rear Leg Room

 Factory Remote Start

 Turning Radius
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|Previous
Impala
LS   Current Impala
LS
Camry
LE V6
Accord
3.0 LX
   MSRP (Incl. DFC)   $21,990   $20,990   $23,320   $25,650
   Fuel Economy
(City/Hwy)   21/31   21/31   20/28   20/29
   Horsepower   211   211   190   244

Competitive Advantages:

Better fuel economy than Camry and Accord

More standard horsepower than Camry

Six-passenger seating versus five-passenger seating
on Camry and Accord

Produced at Oshawa 1, the second highest ranked
plant in the 2005 J.D. Power Initial Quality Study

Mid Car (Impala) - Competitive Compare
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|IntelliChoice - Previous Price Comparison

2006 Silverado Reg. Cab 2WD-long box
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|IntelliChoice - Current Price Comparison

2006 Silverado Reg. Cab 2WD-long box
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|Date    1/1/2006    1/2/2006    1/3/2006    1/4/2006    1/5/2006    1/6/2006    1/7/2006    1/8/2006    1/9/2006    1/10/2006    1/11/2006    1/12/2006    1/13/2006    1/14/2006    1/15/2006    1/16/2006    1/17/2006    1/18/2006    1/19/2006    1/20/2006    1/21/2006    1/22/2006    1/23/2006    1/24/2006    1/25/2006    1/26/2006    1/27/2006    1/28/2006    1/29/2006    1/30/2006    1/31/2006    2/1/2006    2/2/2006    2/3/2006    2/4/2006    2/5/2006    2/6/2006    2/7/2006    2/8/2006    2/9/2006    2/10/2006    2/11/2006    2/12/2006    2/13/2006    2/14/2006    2/15/2006    2/16/2006    2/17/2006    2/18/2006    2/19/2006    2/20/2006    2/21/2006    2/22/2006    2/23/2006    2/24/2006    2/25/2006    2/26/2006    2/27/2006    2/28/2006



Chevrolet Share of Research on Edmunds

Chevrolet research on Edmunds.com increased and was maintained after the
focus had shifted to other messaging

Buick, Pontiac and GMC also experienced increased share of research on KBB.com

Source: Edmunds data

January 11

Chevy's Share of Edmunds.com Vehicle Detail Page Traffic Over Time

2006
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|GM 36 Month ALG Residual

2005 CY Q1 Residual vs. 2006 CY Q1 Residual

Mid Ute is a 4WD, Large P/U is a 1500 4WD
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|Near Term Sales Outlook is Challenging

Challenges to U.S. sales/share:

Reduction in daily rent

Aggressive competitor actions

Focus on moving away from marginally profitable business

Industry mix

GMNA restructuring plan aims to:

Stabilize our retail sales rate in a profitable manner

Leverage our new products

Focus on building our brands

Given strategy changes, total sales results in many months will mask
improvement

Retail selling rate has stabilized

Launch vehicles are performing well

Mix and quality of share has improved
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|Source: NAEZQuery and March 2006 Estimate (GMIA)

Industry Sales Have Been In Line with Expectations

(SAAR 6 Month Moving Average)
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|Retail Industry by Segment

Mix has been challenging ...
   Volumes are PIN Mix applied to GMIA Retail Industry
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|Model Year Incentive Spending Analysis

Source: PIN

.... competitive actions have been aggressive ...
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|Model Year Incentive Spending Analysis

Source: PIN

.... especially in some segments ...
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|Model Year Incentive Spending Analysis

Source: PIN
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|Current plan to reduce Daily Rental by 100,000 units in 2006 CY

Source: GMIA, R.L. Polk Registrations

GM is aggressively reducing Daily Rental Sales

Daily Rental Deliveries

Share of Rental industry
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|Past sales volatility will make comparisons difficult

        Jan    Feb    Mar    Apr    May    Jun    Jul    Aug    Sep    Oct    Nov    Dec
    2006 Delivery Budget    204601.6951    235669.2017    291462.1575    273990.3376    288292.82    293947.9988    294579.1353    313313.9645    278388.6034    251950.9978    252411.3435    272947.6544


2005 CY

Normal Sales Pattern
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|Retail selling rate has stabilized in line with strategy
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|Key to strategy going forward is new product

Launch vehicles are performing well

Product cadence strengthens through 2006 and into 2007


Looking Ahead
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|GM New Vehicles Launch Volume

(Retail) by CY
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|GM Launch vs. Non-Launch Performance

Source:  NA EZQuery, BEA Seasonals


Launch vehicles are providing a lift . . .
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|Monthly SAAR
        1/6/2006    2/6/2006    3/6/2006
    Total    53178    91999    121010


2007 Chevrolet Tahoe

Source: NAEZQuery, JD POWER PIN, PIN Spending Report

"It is classier inside and out, a little roomier in most ways and
boasts improved fuel economy" (USA Today)



"The design, especially in the cabin, is sophisticated, almost

luxurious." (The Mercury News)



"Ride was smooth without floating or being hard to manage."

(Chicago Tribune)



"The Tahoe is a quiet cruiser on the highway, with muted
engine sounds and little wind or road noise. Interior materials
have a quality look and workmanship, and there are no
exposed nuts or bolts. Even the seat tracks are concealed."
(JS Online)
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|Jul '05    Aug '05    Sep '05    Oct '05    Nov '05    Dec '05    Jan '05    Feb '06    Mar '06
    Total    62735    153352    219547    236560    314829    260562    325098    244428    267965


Monthly SAAR

2006 Chevrolet Impala

Source: NAEZQuery, JD POWER PIN, PIN Spending Report

"A well-equipped, nice-driving, good-looking alternative

to those Asian brands you've been thinking about."

(USA Today)



"And you can still put five adults inside quite comfortably,

something that's hard to do with some of the popular

Japanese midsize sedans. The Impala has a midsize

exterior, but the interior is roomy enough to earn the

vehicle that large-car designation." (Star Telegram.com)



"Interior fit and finish are a huge improvement over the

2005 Impala and switchgear felt great; there was none of

the gray plastic that has afflicted GM for too long. The

design was clean and contemporary." (The Morning Call)



"The instrument panel is well designed, with most dials

and switches placed within easy reach of the driver."

(Washington Post)
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|Jul '05    Aug '05    Sep '05    Oct '05    Nov '05    Dec '05    Jan '05    Feb '06    Mar '06
    Total    52396    64824    104411    82976    86255    106877    124477    105674    99098


Monthly SAAR

2006 Chevrolet HHR

"Judged by performance and comfort attributes, as well

as solid build quality, the HHR is actually one of GM's

most appealing vehicles." (cars.com)



"The switch gear had a good feel, and the audio system

had a sophisticated look, decent sound and an audio

input jack for MP3 players. Nice touch."

(The Morning Call)



"...the HHR has a commendable feel of solidity far

beyond what we typically expect at this price point."

(Orlando Sentinel)



"The interior is airy, comfortable and easy to get in and

out of." (LA Times)

Source: NAEZQuery, JD POWER PIN, PIN Spending Report
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|Monthly SAAR
        Nov '05    Dec '05    Jan '05    Feb '06    Mar '06
    Total    38273    70401    92987    97539    92220


2006 Buick Lucerne

"What a fine surprise. Buick has replaced two cars, Park

 Avenue and LeSabre, with a single big sedan called Lucerne,

and it's a honey." (USA Today)



"The Lucerne's shape is modern, with tall shoulders, a short

greenhouse and a windshield, roof and rear window line that

flows smoothly, giving the body a more contemporary look

than the three-box profile of its predecessors" (NY Newsday)



"It has plenty of spirit to stay ahead of the pack on the

interstate, climbing inclines or pulling out to pass without

hesitating on country roads. Lively yet quiet." (Chicago Tribune)

Source: NAEZQuery, JD POWER PIN, PIN Spending Report
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|Monthly SAAR
        Jan '05    Feb '06    Mar '06
    Total    94    21298    30713


Source: NAEZQuery, JD POWER PIN, PIN Spending Report

2007 Cadillac Escalade

"In the spirit of excess, the 2007 Escalade boasts available

 22-inch wheels and a 6.2-liter V-8 with more than

400 horsepower." (cars.com)



"Inside and out, the new Escalade is handsome and will no

doubt remain one of Detroit's most iconic vehicles." (Forbes)



"Unquestionably, this is a good looking vehicle, with tight shut

lines and a minimum of panel gaps." (automotive.com)
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|Monthly SAAR
        Aug '05    Sep '05    Oct '05    Nov '05    Dec '05    Jan '06    Feb '06
    Total    1032    7632    10453    16238    36787    32695    24837


Source: NAEZQuery, JD POWER PIN, PIN Spending Report

2006 Pontiac Solstice

"Visually, Pontiac's two-seat roadster is a knockout.

One of my friends asked if it was a Porsche."

(Kansas City.com)



"It shows that Pontiac's parent, General Motors, can

 hustle up credible models from scratch in quick time -

a little more than two years." (USA Today)



"But the Solstice packs a visceral punch from almost

any angle and exhibits the agility of a large cat."

(Detroit News)



"Its stubby roadster proportions are perfect, with the

compact aggression of a Japanese short sword. The twin

headrest humps on the rear deck look like they were

borrowed from a Zagato-bodied Aston Martin." (LA Times)

Source: NAEZQuery, JD POWER PIN, PIN Spending Report
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|Key for GM is to Execute the Strategy

Intend to offer industry-leading value and remain
competitive



However, plan to aggressively reduce marginally profitable
business as part of the GMNA restructuring plan

Reducing marginally profitable business will be a drag on total sales
results



Keys to stabilizing and improving U.S. business:

New products

Emphasis on "industry leading value"

Building our brands

Signs that should
point to underlying
strength in our
results
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|Initial results are in line with our expectations

Simplified pricing for consumers ... especially evident through
third-party sources

Retail sales of new products are a plus

Unprofitable sales, including rental and marginal retail sales,
have been reduced consistent with GMNA restructuring
objectives



Expect some sales volatility going forward; total sales
results will be a difficult comparison

Expect more stability in our selling rate compared with extreme
volatility last year




Key Points
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