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. (the "Bank") maintained
effective internal control over servicing of securitized automobile financing
receivables for the 12 months ended December 31, 2002, 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. The Bank's management is responsible for maintaining effective
internal control over servicing of securitized automobile financing receivables.
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 obtaining an understanding of internal control over
servicing of the securitized automobile financing receivable, 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 securitized automobile
financing receivables to future periods are subject to the risk that the
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 for the 12 months ended December 31, 2002, 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.




March 25, 2003