SECURITIES AND EXCHANGE COMMISSION

                       Washington, D.C. 20549




                             FORM 8-K

                          CURRENT REPORT


                  Pursuant to Section 13 or 15(d)
                of the Securities Exchange Act of 1934


           Date of Report (Date of earliest event reported):
                        December 15, 2000


            Honda Auto Receivables 1997-B Grantor Trust
                        (Exact name of registrant
                        specified in its charter)


California              333-35413               33-0526079
(State or other         (Commission             (IRS Employer
 jurisdiction of        File Number)            Identification No.)
incorporation)


American Honda Receivables Corp.
700 Van Ness Avenue
Torrance, CA                                    90501
(Address of principal executive offices)        (Zip Code)


Registrant's telephone number, including area code: (310) 781-6131




Item 5. Other Events


     On December 15, 2000, the principal and interest collected during the
preceding  calendar month, net of certain adjustments as provided for in
the Pooling and Servicing Agreement dated as of October 1, 1997 (the
"Agreement"), between American Honda Receivable Corp., as
Seller, American Honda Finance Corporation, as Servicer, and
Bank of Tokyo-Mitsubishi Trust Company, as Trustee (the "Trustee"),
 were distributed to holders ("Certificateholders") of certificates
 representing undivided fractional interests in Honda Auto Receivables
1997-B Grantor Trust.  In accordance with the Agreement, the Servicer's
 Certificate, as defined in the Agreement, was furnished to the Trustee
 for the benefit of the Certificateholders and, as such, was distributed by
 the Trustee to the Certificateholders.  A copy of the Servicer's Certificate
 is being filed as Exhibit 20 to this Current Report on Form 8-K.



Item 7 (c).   Exhibits  20



SIGNATURES



       Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.



Honda Auto Receivables 1997-B Grantor Trust
By:   American Honda Finance Corporation, as Servicer

By:
/s/ John Weisickle
John Weisickle, Vice President / Finance