Pricing Supplement Dated September 23, 2004                Rule 424(b)(3)
(To Prospectus Dated October 23, 2003)                     File No. 333-109323

                     GENERAL MOTORS ACCEPTANCE CORPORATION
                       Medium-Term Notes - Floating Rate
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Agent:                       Bear, Stearns & Co. Inc., Morgan Stanley,
                             Goldman, Sachs & Co., BNP Paribas Securities Corp.,
                             JP Morgan Securities Inc., Lehman Brothers,
                             UBS Securities LLC, HSBC Securities (USA) Inc.
Principal Amount:            $1,000,000,000.00
Agent's Discount
  or Commission:             $    2,000,000.00
Net Proceeds to Company:     $  998,000,000.00
Initial Interest Rate:       3.08%
Issue Date:                  09/23/04
Maturity Date:               09/23/08
CUSIP:                       37042WH79
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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 December 23, March 23, June 23 and September 23.
                        The first  interest  reset  date
                        will be December 23, 2004. The final interest reset
                        date will be June 23, 2008.

Interest Payment Dates: Each December 23, March 23, June 23 and September 23,
                        commencing December 23, 2004 and ending
                        September 23, 2008.

Index Maturity:         3 Months
Spread (+/-):           +1.15%

Day Count Convention:
      /X/ Actual/360 for the period from 09/23/04 to 09/23/08
      / / 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
If as principal:
         / /  The  Notes  are being  offered  at  varying  prices  related  to
              prevailing market prices at the time of resale.
         /X/  The Notes are being  offered at a fixed initial  public  offering
              price of 100% of principal amount.
If as agent:
         The Notes are being offered at a fixed initial public offering price of
         XX% of principal amount.