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                                                                       Exhibit 5

                  [Letterhead of Mayer, Brown, Rowe & Maw LLP]


                               September 15, 2003

Case Credit Corporation
233 Lake Avenue
Racine, Wisconsin 53404

CNH Wholesale Receivables Inc.
100 South Saunders Road
Lake Forest, IL 60045

     Re:     CNH Wholesale Receivables Inc.
             Registration Statement on
             Form S-3  (Registration No. 333-107999)
             ---------------------------------------

Ladies and Gentlemen:

     We have acted as special counsel for CNH Wholesale Receivables Inc., a
Delaware corporation (the "Company"), in connection with the above-captioned
Registration Statement (such registration statement, together with the exhibits
and any amendments thereto, the "Registration Statement"), filed by the Company
with the Securities and Exchange Commission on September 15, 2003 in connection
with the registration by the Company of Asset Backed Notes (the "Notes"). As
described in the Registration Statement, the Notes will be issued from time to
time in series, with each series being issued by a Delaware statutory trust (the
"Trust") to be formed by the Company pursuant to a Trust Agreement (the "Trust
Agreement") between the Company and a trustee. For each series, the Notes will
be issued pursuant to an Indenture (the "Indenture") and an Indenture Supplement
(an "Indenture Supplement") between the Trust and an indenture trustee.

     In that connection, we are familiar with the proceedings required to be
taken in connection with the proposed authorization, issuance and sale of any
series of Notes and have examined copies of such documents, corporate records
and other instruments as we have deemed necessary or appropriate for the
purposes of this opinion, including the Registration Statement and, in each case
as filed or incorporated by reference as an exhibit to the Registration
Statement, the form of Indenture (including the form of Notes included as
exhibits thereto), the form of Indenture Supplement, the form of Trust Agreement
(including the form of Certificate of Trust to be filed with the Delaware
Secretary of State) and the form of Underwriting Agreement between the Company
and the various underwriters named therein (collectively, the "Operative
Documents"). Terms used herein without definition have the meanings given to
such terms in the Registration Statement.

     We are also familiar with the certificates of incorporation of the Company
and have examined all statutes, corporate records and other instruments that we
have deemed necessary to examine for the purposes of this opinion.

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     Based on the foregoing and assuming that the Operative Documents with
respect to each series are executed and delivered in substantially the form we
have examined and that the transactions contemplated to occur under the
Operative Documents in fact occur in accordance with the terms thereof, we are
of the opinion that, with respect to the Notes of any series, when: (a) the
Registration Statement becomes effective pursuant to the provisions of the
Securities Act of 1933, as amended, (b) the amount, price, interest rate and
other principal terms of such Notes have been fixed by or pursuant to
authorization of the Board of Directors of the Company, (c) the Operative
Documents relating to such series have each been duly completed, executed and
delivered by the parties thereto substantially in the form filed as an exhibit
to the Registration Statement reflecting the terms established as described
above, (d) the Certificate of Trust for the Trust has been duly executed by the
Owner Trustee and timely filed with the Secretary of State of Delaware, (e) the
Indenture has been duly qualified under the Trust Indenture Act of 1939, as
amended, (f) such Notes have been duly executed and issued by the related Trust
and authenticated by the Owner Trustee or the Indenture Trustee, as applicable,
and sold by the Company, and (g) payment of the agreed consideration for such
Notes shall have been received by the Trust, all in accordance with the terms
and conditions of the related Operative Documents and in the manner described in
the Registration Statement such Notes will have been duly authorized by all
necessary action of the Trust and will be legally issued and binding obligations
of the Trust and entitled to the benefits afforded by the Indenture.

     Our opinions expressed herein are limited to the federal laws of the United
States, the laws of the State of New York and the business trust laws of the
State of Delaware.

     We know that we are referred to under the heading "LEGAL MATTERS" in the
form of Prospectus Supplement included in the Registration Statement, and we
hereby consent to the use of our name therein and to the use of this opinion for
filing with the Registration Statement as Exhibit 5 thereto.

                                     Very truly yours,
                                     /s/ Mayer, Brown, Rowe & Maw LLP


                                     MAYER, BROWN, ROWE & MAW LLP

RFH/PTG