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): JANUARY 27, 2006

                          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)                 (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

                                   ----------

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ]  Written Communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On January 27, 2006, Credit Acceptance Corporation (the "Company"), issued a
press release announcing its financial results for the three and nine month
periods ended September 30, 2005, and restated financial results for 2000
through 2004. The press release is attached as Exhibit 99.1 to this Form 8-K and
incorporated herein by reference.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

     (c) Exhibits.

          99.1 Press Release dated January 27, 2006



                                   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/ Kenneth S. Booth
                                            ------------------------------------
                                            Kenneth S. Booth
                                            Chief Financial Officer
                                            January 31, 2006



                                  Exhibit Index



Exhibit No.                 Description
-----------                 -----------
            
Exhibit 99.1   Press Release dated January 27, 2006.