UNITEDTable STATESof Contents

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

~~Washington,~~FORM ~~D.C. 20549~~ 8-K

~~FORM~~CURRENT ~~8-K~~REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

~~CURRENT~~April ~~REPORT~~15, 2004 (Date of report; date of earliest event reported)

~~Pursuant~~COMMISSION toFILE ~~Section~~NUMBER: ~~13 or 15(d) of the Securities Exchange Act of 1934~~ 333-57494

~~March~~WHOLESALE ~~30,~~AUTO ~~2004~~RECEIVABLES CORPORATION SUPERIOR WHOLESALE INVENTORY FINANCING TRUST VIII (Exact name of registrant as specified in its charter)

(Date of report; date of


DELAWARE		38-3082709 20-6138109
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

~~earliest~~C/O ~~event~~GENERAL ~~reported~~MOTORS ACCEPTANCE CORPORATION 200 RENAISSANCE CENTER P.O. BOX 200 DETROIT, MICHIGAN 48265-2000 (Address of principal executive offices) (Zip Code)

~~Commission~~(313) 556-5000 (Registrant’s ~~file~~telephone number:, ~~333-57494~~including area code)

~~WHOLESALE~~TABLE ~~AUTO~~OF ~~RECEIVABLES CORPORATION~~ CONTENTS

~~SUPERIOR~~SIGNATURES ~~WHOLESALE~~INDEX ~~INVENTORY~~TO ~~FINANCING~~EXHIBITS ~~TRUST~~Monthly ~~VIII~~Servicing Report For March 2004

(ExactTable name of registrant as specified in its charter) Contents

Delaware		38-3082709
(State or other jurisdiction ofincorporation or organization)		20-6138109 (I.R.S. EmployerIdentification No.)

ITEM 5. OTHER EVENTS.

~~c/o~~On April 15, 2004, the interest collected during the preceding calendar month as provided for in the Trust Sale and Servicing Agreement, dated as of October 7, 2003, (the Agreement), for Superior Wholesale Inventory Financing Trust VIII (the Trust), among General Motors Acceptance Corporation, as servicer, Wholesale Auto Receivables Corporation, as seller, and the Trust, as issuer, were distributed to holders of Term notes and Revolving notes (Noteholders) and certificates (Certificateholders) representing undivided interests in the Trust. Due to the revolving nature of the Trust no principal collections during the preceding calendar month were distributed to the Noteholders or Certificateholders. In accordance with the Agreement, the Servicer’s Certificate, as defined in the Agreement, was furnished to the Indenture Trustee, as defined in the Agreement, for the benefit of the Noteholders and Certificateholders and as such, was distributed by the Indenture Trustee, to the Noteholders and Certificateholders. A copy of the Servicer’s Certificate is included as Exhibit 20 to this Current Report on Form 8-K. On March 30, 2004, the Trust issued Term Note 2004-A and Revolving Note 2004 RN-1 in the amount of $500 million and $250 million, respectively.

~~200~~ITEM ~~Renaissance~~7. ~~Center~~FINANCIAL STATEMENTS AND EXHIBITS.

P.O. Box 200 Detroit, Michigan


EXHIBIT
NO.		DOCUMENT DESCRIPTION

20		Monthly Servicing Report for the March 2004 Collection Period

~~48265-2000~~ 2

(AddressTable of principal executive offices) Contents

~~(Zip Code)~~ SIGNATURES

Pursuant to the requirements of Section 13 or 15(~~313~~d) ~~556-5000~~of the Securities Exchange Act of 1934, the registrant certifies that it meets all of the requirements for this report to be signed on its behalf by the undersigned thereunto duly authorized.

(Registrant’s telephone number, including area code)


			SUPERIOR WHOLESALE INVENTORY FINANCING TRUST VIII

		By:	GENERAL MOTORS ACCEPTANCE CORPORATION

			(Administrator, not in its individual capacity but solely as Administrator on behalf of the Trust)

Dated:	April 28, 2004		/s/ Jerome B. Van Orman, Jr.

			Jerome B. Van Orman, Jr.
			Vice President — Finance and Chief Financial Officer of GMAC North American Operations

~~ITEM 7. EXHIBITS~~ 3

4.1Table Officer’s Issuance Certificate for Floating Rate Asset Backed Term Notes, Series 2004-A, dated as of March 30, 2004.Contents

~~4.2~~INDEX ~~Officer’s~~TO ~~Issuance Certificate for Floating Rate Asset Backed Revolving Notes, Series 2004-RN1, dated as of March 30, 2004.~~EXHIBITS

SIGNATURES


EXHIBIT
NO.		Document Description

20		Monthly Servicing Report for the March 2004 Collection Period

Pursuant to the requirements of the Securities Exchange Act of 1934, each of Wholesale Auto Receivables Corporation, the registrant, and Superior Wholesale Inventory Financing Trust VIII has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

				WHOLESALE AUTO RECEIVABLES CORPORATION (Registrant)
Dated: April 8, 2004				/s/ William F. Muir
				William F. Muir Director
				SUPERIOR WHOLESALE INVENTORY FINANCING TRUST VIII
				By: General Motors Acceptance Corporation, as Administrator under the Administration Agreement
Dated: April 8, 2004				/s/ William F. Muir
				William F. Muir President

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