Exhibit 99.2

                                Equity One, Inc.

                              Officer's Certificate

                          Annual Statement of Servicer

     Equity One ABS, Inc. Mortgage Pass-Through Certificates, Series 2001-1
     ----------------------------------------------------------------------

Pursuant to the provisions of the Pooling and Servicing  Agreement for the above
captioned series (the "Agreement"),  the undersigned hereby certifies that he is
an officer of Equity One, Inc. (the "Servicer"), and does hereby further certify
that:

     1. A review of the activities of the Servicer  during the fiscal year ended
November 30, 2001 and of its performance under the Agreement has been made under
his supervision; and

     2. To the best of his  knowledge,  based on such  review,  the Servicer has
fulfilled  all of its  obligations  under the Agreement  throughout  such fiscal
year.

     IN WITNESS WHEREOF, the undersigned has executed this Officer's Certificate
on behalf of the Servicer as of this 5th day of March, 2002.

                                        EQUITY ONE, INC.

                                        By: /s/ Dennis J. Lauria
                                           -------------------------------------
                                           Dennis J. Lauria, Vice President