Page 1

Chase Manhattan Auto Owner Trust 2001-B

                                                Statement to Certificateholders
                                                February 17 2004




     DISTRIBUTION IN DOLLARS
             ORIGINAL              PRIOR                                                                                    CURRENT
              FACE                PRINCIPAL                                                   REALIZED   DEFERRED         PRINCIPAL
CLASS        VALUE              BALANCE            PRINCIPAL      INTEREST        TOTAL        LOSES     INTEREST           BALANCE
                                                                                             
A1         280,000,000.00             0.00              0.00             0.00           0.00   0.00       0.00                 0.00
A2         300,000,000.00             0.00              0.00             0.00           0.00   0.00       0.00                 0.00
A3         365,000,000.00    94,377,220.45     21,069,074.31       243,021.34  21,312,095.65   0.00       0.00        73,308,146.14
A4         322,380,000.00   322,380,000.00              0.00     1,020,870.00   1,020,870.00   0.00       0.00       322,380,000.00
B           32,503,047.00    19,706,537.17        996,259.87        61,582.93   1,057,842.80   0.00       0.00        18,710,277.30
TOTALS   1,299,883,047.00   436,463,757.62     22,065,334.18     1,325,474.27  23,390,808.45   0.00       0.00       414,398,423.44






    FACTOR INFORMATION PER $1000 OF ORIGINAL FACE                                                                PASS-THROUGH RATES
                             PRIOR                                                           CURRENT                        CURRENT
                             PRINCIPAL                                                      PRINCIPAL      CLASS          PASS THRU
CLASS      CUSIP           FACTOR            PRINCIPAL      INTEREST        TOTAL           FACTOR                             RATE
                                                                                           
A1        161581BV4        0.00000000       0.00000000      0.00000000      0.00000000        0.00000000     A1          2.180000 %
A2        161581BW2        0.00000000       0.00000000      0.00000000      0.00000000        0.00000000     A2          2.440000 %
A3        161581BX0      258.56772726      57.72349126      0.66581189     58.38930315      200.84423600     A3          3.090000 %
A4        161581BY8    1,000.00000000       0.00000000      3.16666667      3.16666667    1,000.00000000     A4          3.800000 %
B         161581BZ5      606.29814706      30.65127617      1.89468175     32.54595792      575.64687089      B          3.750000 %
TOTALS                   335.77155932      16.97486111      1.01968733     17.99454844      318.79669821




IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE
ADMINISTRATOR LISTED BELOW:
Kelly M Crosson
JPMorgan Chase Bank  - Structured Finance Services
4 NY Plaza, 6th floor,
New York, New York 10004
Tel: (212) 623-5439
Fax: (212) 623-5932

                  Copyright(C)2001 J.P. Morgan Chase & Co. All rights reserved.






                                                                          Page 2

Chase Manhattan Auto Owner Trust 2001-B

                                                               February 17 2004
                                                STATEMENT TO CERTIFICATEHOLDERS



                                                                                                  
                                                                          Due Period                                       27
                                                                          Due Period Beginning Date                  01/01/04
                                                                          Due Period End Date                        01/31/04
                                                                          Determination Date                         02/10/04

Section 5.8(iii)               Servicing Fee                                                                       363,719.80
Section 5.8(iii)               Servicing Fee per $1000                                                             0.27980964

Section 5.8(iv)                Administration Fee                                                                    1,000.00
Section 5.8(iv)                Administration Fee per $1000                                                        0.00076930

Section 5.8(vi)                Pool Balance at the end of the Collection Period                                414,398,429.31

Section 5.8(vii)               Repurchase Amounts for Repurchased Receivable
                               By Seller                                                                                 0.00
                               By Servicer                                                                          63,244.45
                               TOTAL                                                                                63,244.45

Section 5.8(viii)              Realized Net Losses for Collection Period                                           234,968.42

Section 5.8(ix)                Reserve Account Balance after Disbursement                                        9,749,122.90

Section 5.8(x)                 Specified Reserve Account Balance                                                 9,749,122.90

Section 5.8(xi)                Total Distribution Amount                                                        24,790,736.58
                               Servicing Fee                                                                       363,719.80
                               Administration Fee                                                                    1,000.00
                               Noteholders Distribution Amount                                                  22,332,965.65
                               Certficateholders Distribution Amount                                             1,057,842.80
                               Deposit to Reserve Account                                                        1,035,208.33




                  Copyright(C)2001 J.P. Morgan Chase & Co. All rights reserved.