UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                    FORM 8-K


                                 CURRENT REPORT

     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934


         Date of Report (Date of earliest event reported): MAY 25, 2004



                          CREDIT ACCEPTANCE CORPORATION
             (Exact Name of Registrant as Specified in its Charter)


                        Commission File Number 000-20202


                                                                            

                                MICHIGAN                                                      38-1999511
       (State or other jurisdiction of incorporation or organization)            (I.R.S. Employer Identification No.)

                  25505 W. TWELVE MILE ROAD, SUITE 3000                                       48034-8339
                          SOUTHFIELD, MICHIGAN                                                (Zip Code)
                 (Address of Principal Executive Offices)





       Registrant's telephone number, including area code: (248) 353-2700









ITEM 9. REGULATION FD DISCLOSURE.

    Credit Acceptance Corporation is furnishing materials, included as Exhibit
99.1 to this report, which were prepared for inclusion on its investor relations
website. Credit Acceptance Corporation is not undertaking to update these
materials. This report should not be deemed an admission as to the materiality
of any information contained in the presentation.

    The information furnished in this report shall not be deemed "filed" for
purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or
otherwise subject to the liabilities of that Section, nor shall such information
be deemed incorporated by reference in any filing under the Securities Act of
1933, as amended.

ITEM 12: RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

    Refer to the information furnished under Item 9.




                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                       CREDIT ACCEPTANCE CORPORATION
                                       (Registrant)

                                       By: /s/ Douglas W. Busk
                                       -----------------------
                                       Douglas W. Busk
                                       Treasurer
                                       May 26, 2004








                                INDEX OF EXHIBITS

   EXHIBIT NO.                            DESCRIPTION

      99.1         Website Materials added to website on or about May 25, 2004.