GMAC LLC
SmartNotes
Due from 9 Months to 30 Years from Date of Issue

Registration No.:		333-136021
File Pursuant to Rule:		424(b)(3)
Pricing Supplement No:		1
(To Prospectus dated May 17, 2007)
Date of this Pricing Supplement		May 18, 2007
Trade Date:		May 24, 2007
Issue Date:		May 30, 2007

Unless otherwise specified in an applicable pricing supplement, the SmartNotes will not be listed on any securities exchange, and there can be no assurance that the SmartNotes offered will be sold or that there will be a secondary market for the SmartNotes.

CUSIP		Stated
or		Interest		Maturity		Price to		Selling
Common Code		Rate		Date		Public (1)		Concession
3704A0M33		6.000%		11/15/08		100%		0.1250%
3704A0M58		6.250%		5/15/09		100%		0.3000%
3704AM66		6.500%		5/15/12		100%		0.7500%
3704A0M41		Float (2)		5/15/09		100%		0.3000%

				Subject to
				Redemption
Payment		Survivor’s		or Repayment		Date and terms of redemption or
Frequency		Option		Yes/No		repayment (if applicable)
Semiannual		YES		NO		N/A
Semiannual		YES		NO		N/A
Semiannual		YES		NO		N/A
Quarterly		YES		NO		N/A