Page 1

Chase Manhattan Auto Owner Trust 2001-B

                                                 Statement to Certificateholders
                                                 April 15 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     53,295,387.71  23,458,582.21      137,235.62  23,595,817.83   0.00            0.00     29,836,805.50
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     17,763,965.76   1,109,248.74       55,512.39   1,164,761.13   0.00            0.00     16,654,717.02
TOTALS   1,299,883,047.00    393,439,353.47  24,567,830.95    1,213,618.01  25,781,448.96   0.00            0.00    368,871,522.52






    FACTOR INFORMATION PER $1000 OF ORIGINAL FACE                                                                PASS-THROUGH RATES
                            PRIOR                                                          CURRENT                          CURRENT
                          PRINCIPAL                                                        PRINCIPAL                      PASS THRU
CLASS      CUSIP            FACTOR         PRINCIPAL       INTEREST        TOTAL           FACTOR        CLASS                 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        146.01476085    64.27008825       0.37598800   64.64607625       81.74467260     A3            3.090000 %
A4       161581BY8      1,000.00000000     0.00000000       3.16666667    3.16666667    1,000.00000000     A4            3.800000 %
B        161581BZ5        546.53232234    34.12753087       1.70791342   35.83544429      512.40479146     B             3.750000 %
TOTALS                    302.67288613    18.90003182       0.93363631   19.83366813      283.77285431




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
Email: kelly.crosson@jpmorgan.com

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


                                                                          Page 2

Chase Manhattan Auto Owner Trust 2001-B

                                                             April 15 2004

                                                 STATEMENT TO CERTIFICATEHOLDERS



                                                                                                         
                                                             Due Period                                                       29
                                                             Due Period Beginning Date                                  03/01/04
                                                             Due Period End Date                                        03/31/04
                                                             Determination Date                                         04/09/04

Section 5.8(iii)         Servicing Fee                                                                                327,866.13
Section 5.8(iii)         Servicing Fee per $1000                                                                      0.25222741

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                                         368,871,528.39

Section 5.8(vii)         Repurchase Amounts for Repurchased Receivable
                         By Seller                                                                                          0.00
                         By Servicer                                                                                   99,576.81
                         TOTAL                                                                                         99,576.81

Section 5.8(viii)        Realized Net Losses for Collection Period                                                    358,115.62

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                                                                 26,821,101.77
                         Servicing Fee                                                                                327,866.13
                         Administration Fee                                                                             1,000.00
                         Noteholders Distribution Amount                                                           24,616,687.83
                         Certficateholders Distribution Amount                                                      1,164,761.13
                         Deposit to Reserve Account                                                                   710,786.68


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