UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                          Commission File Number 1-143

                           NOTIFICATION OF LATE FILING

                    General Motors Savings-Stock Purchase Program
                 For Salaried Employees in the United States

      (Check One): [ ] Form 10-K [ ] Form 20-F [X] Form 11-K [ ] Form 10-Q
                          [ ] Form N-SAR [ ] Form N-CSR

      For Period Ended:  December 31, 2004

      [ ] Transition Report on Form 10-K
      [ ] Transition Report on Form 20-F
      [ ] Transition Report on Form 11-K
      [ ] Transition Report on Form 10-Q
      [ ] Transition Report on Form N-SAR

      For the Transition Period Ended: ___________________


READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM. PLEASE PRINT OR TYPE.

Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:

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PART I - REGISTRANT INFORMATION
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Full name of registrant
GENERAL MOTORS CORPORATION
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Former name if applicable
N/A
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Address of principal executive office (STREET AND NUMBER)
300 Renaissance Center
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City, state and zip code
Detroit, Michigan   48265-3000
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PART II - RULES 12b-25(b) AND (c)
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If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

         (a) The reasons described in reasonable detail in Part III of this form
             could not be eliminated without unreasonable effort or expense;
         (b) The subject annual report, semi-annual report, transition report on
             Form 10-K, Form 20-F, 11-K, Form N-SAR or Form N-CSR, or portion
             thereof, will be filed on or before the fifteenth calendar day
[X]          following the prescribed due date; or the subject quarterly report
             of transition report on Form 10-Q, or portion thereof will be 
             filed on or before the fifth calendar day following the prescribed
             due date; and
         (c) The accountant's statement or other exhibit required by Rule
             12b-25(c) has been attached if applicable.

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PART III - NARRATIVE
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State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR, N-CSR or the transition report portion thereof, could not be filed within
the prescribed time period. (Attach extra sheets in needed)



General Motors Corporation (GM) hereby requests additional time to file the
Annual Report on Form 11-K for the General Motors Savings-Stock Purchase 
Program For Salaried Employees in the United States for the year ended 
December 31, 2004.

GM is unable to file such Annual Report on Form 11-K within the prescribed time
period without unreasonable effort and expense due to unforeseen delays in the
collection and review of information and completion of drafting necessary
responses to items required to be included in the Annual Report on Form 11-K.













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PART IV - OTHER INFORMATION
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(1) Name and telephone number of person to contact in regard to this 
    notification 

    Peter R. Bible            313                  667-3485
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    (Name)               (Area Code)            (Telephone Number)

(2) Have all other periodic reports reports required under Section 13 or 15(d)
of the Securities Exchange Act of 1934 or Section 30 of the Investment Company
Act of 1940 during the preceeding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s). [X] Yes [ ] No

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(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?
[ ] Yes [X] No

If so: attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.

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                           GENERAL MOTORS CORPORATION
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                 (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date  June 29, 2005                    By  /s/Peter R. Bible
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                                          Chief Accounting Officer
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