Exhibit 99.3

                        Report of Independent Accountants


To the Board of Directors of
Chase Manhattan Bank USA, N.A.

We have examined management's assertion, included in the accompanying Management
Report on Internal Control Over Servicing of Securitized Automobile Financing
Receivables that the Chase Manhattan Bank USA, N.A. maintained effective
internal control over servicing of securitized automobile financing receivables
as of December 31, 2001, based upon the criteria for effective internal control
established in "Internal Control - Integrated Framework" issued by the Committee
of Sponsoring Organizations of the Treadway Commission. Management is
responsible for maintaining effective internal control over such functions. Our
responsibility is to express an opinion on management's assertion based on our
examination.

Our examination was made in accordance with attestation standards established by
the American Institute of Certified Public Accountants and, accordingly,
included obtaining an understanding of internal control over servicing of the
securitized automobile financing receivables, testing and evaluating the design
and operating effectiveness of internal control, and performing such other
procedures as we considered necessary in the circumstances. We believe that our
examination provides a reasonable basis for our opinion.

Because of inherent limitations in any internal control, misstatement due to
error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control over servicing of the securitized automobile
financing receivables to future periods are subject to the risk that internal
control may become inadequate because of changes in conditions, or that the
degree of compliance with the policies or procedures may deteriorate.

In our opinion, management's assertion that, the Chase Manhattan Bank USA, N.A.
maintained effective internal control over servicing of securitized automobile
financing receivables as of December 31, 2001, is fairly stated, in all material
respects, based upon the criteria for effective internal control established in
"Internal Control - Integrated Framework" issued by the Committee of Sponsoring
Organizations of the Treadway Commission.



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

March 25, 2002