EXHIBIT 99.3

                                                 [LETTERHEAD OF ARTHUR ANDERSEN]

                       REPORT OF INDEPENDENT ACCOUNTANTS
                       ---------------------------------

To BANK ONE CORPORATION:

We have examined the accompanying management's assertion about Bank One,
Arizona, N.A.'s (the "Servicer"), compliance with the covenants and conditions
of the Banc One Auto Grantor Trust 1996 - B Pooling and Servicing Agreement
dated as of June 1, 1996 (the "Agreement") between the Servicer and The Bankers
Trust Company (as Trustee for the various Certficateholders and Enhancement
Providers) during the twelve months ended December 31, 1999.  Management is
responsible for the Servicer's compliance with the Agreement.  Our
responsibility is to express an opinion on management's assertion about the
Servicer's compliance based on our examination.

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
examining, on a test basis, evidence about the Servicer's compliance with those
requirements 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 Servicer complied with the
covenants and conditions of the Agreement for the twelve months ended December
31, 1999 is fairly stated, in all material respects.


                                         /s/ Arthur Andersen LLP

Chicago, Illinois
March 10, 2000


                     Assertion by Bank One, Arizona, N.A.


Bank One, Arizona, N.A., services the motor vehicle retail installment sale
contracts for the Banc One Auto Grantor Trust 1996-B.  As of and for the year
ended December 31, 1999, Bank One, Arizona, N.A. had complied, in all material
respects, with the Banc One Auto Grantor Trust 1996-B Pooling and Servicing
Agreement.



/s/Doug James                           /s/Tracie H. Klein
- -----------------------------------     -----------------------------------
Doug James                              Tracie H. Klein
Chief Financial Officer                 Vice President
Banc One Credit Company                 Bank One, Texas N.A.
(Subsidiary of BANK ONE CORPORATION)    Subsidiary of BANK ONE CORPORATION)