Exhibit 99.2


                         INDEPENDENT ACCOUNTANTS' REPORT




BMW Financial Services NA, LLC


We have examined management's assertion that the servicing of consumer finance
receivables owned by BMW Vehicle Owner Trust 2005-A has been conducted by BMW
Financial Services NA, LLC, in its capacity as servicer, in compliance with the
servicing standards, in all material respects, as set forth in Articles IV and V
of the Sale and Servicing Agreement dated March 1, 2005 (the "Agreement") for
the year ended December 31, 2007. BMW Financial Services NA, LLC's management is
responsible for the assertion. Our responsibility is to express an opinion on
management's assertion based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, included examining, on a test basis, evidence supporting
management's assertion that the servicing of receivables has been conducted in
compliance with the servicing standards as set forth in Articles IV and V of the
Agreement and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for
our opinion.

In our opinion, management's assertion that the servicing of the receivables has
been conducted by BMW Financial Services NA, LLC, as servicer, in compliance
with the servicing standards as set forth in Articles IV and V of the Sale and
Servicing Agreement dated March 1, 2005 for the year ended December 31, 2007 is
fairly stated, in all material respects.

This report is intended solely for the information and use of the management of
BMW Financial Services NA, LLC, and is not intended to be and should not be used
by anyone other than the specified party.


/s/ J.H. Cohn LLP

Roseland, New Jersey
March 14, 2008