EXHIBIT 15.2




November 14, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated November 14, 2002 on our review of interim
financial information of Toyota Motor Credit Corporation (the "Company") as of
and for the period ended September 30, 2002 and included in the Company's
quarterly report on Form 10-Q for the quarter then ended is incorporated by
reference in the Prospectuses constituting part of the Registration Statements
on Form S-3 (Nos. 333-84692 and 333-74872).

Yours very truly,



/S/ PRICEWATERHOUSECOOPERS LLP