GMAC offers two investment opportunities designed for individual investors - Demand Notes and SmartNotes. Demand Notes and SmartNotes are offered to the general public in the United States by prospectus only. GMAC's principal executive offices are located at 200 Renaissance Center, Detroit, Michigan 48265. GMAC maintains a site for Demand Notes and SmartNotes on the World Wide Web at www.demandnotes.com and www.smartnotes.com, respectively.
 
www.smartnotes.com
www.demandnotes.com
  
The information on the Demand Notes Web Site is not incorporated by reference into the Web Site for SmartNotes nor is it part of the prospectus for SmartNotes. These website addresses are included for your information as a textual reference only.