EXHIBIT 20(b)

                    ANNUAL STATEMENTS AS TO COMPLIANCE


                          Officer's Certificate
                          ---------------------

     I, George E. Borst, President and Chief Executive Officer of Toyota Motor
Credit Corporation ("TMCC"), hereby certify as follows:

     (a)  a review of the activities of TMCC as Servicer under the Sale and
          Servicing Agreement (the "Agreement") dated March 1, 2003 among
          Toyota Auto Receivables 2003-A Owner Trust as Issuer, Toyota Auto
          Finance Receivables LLC as Seller, and U.S. Bank Trust National
          Association as Trustee, for the period from March 1, 2003 through
          March 31, 2003 and of the performance of the Servicer under the
          Agreement has been made under my supervision; and

     (b)  to the best of my knowledge, based on such review, the Servicer has
          fulfilled all of its obligations under the Agreement throughout such
          period.



Date:  April 8, 2003                          /S/ GEORGE E. BORST
                                        ------------------------------------
                                                  George E. Borst
                                                   President and
                                              Chief Executive Officer








                          Officer's Certificate
                          ---------------------

     I, George E. Borst, President and Chief Executive Officer of Toyota Motor
Credit Corporation ("TMCC"), Servicer under the Indenture (as defined below)
hereby certify as follows:

     (a)  a review of the activities of Toyota Auto Receivables 2003-A Owner
          Trust as Issuer ("Issuer") under the Indenture (the "Indenture")
          dated March 1, 2003 among the Issuer, and The Bank of New York as
          Indenture Trustee, for the period from March 1, 2003 through
          March 31, 2003 and of the performance of the Issuer under the
          Indenture has been made under my supervision; and

     (b)  to the best of my knowledge, based on such review, the Issuer has
          complied with all conditions and covenants under the Indenture
          throughout such period.



Date:  April 8, 2003                          /S/ GEORGE E. BORST
                                        ------------------------------------
                                                  George E. Borst
                                                   President and
                                              Chief Executive Officer
                                           Toyota Motor Credit Corporation
                                                      Servicer