Page 1
Chase Manhattan Auto Owner Trust 2001-B
                                                 Statement to Certificateholders
                                                 July 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             0.00            0.00            0.00            0.00    0.00        0.00               0.00
A4         322,380,000.00   312,121,618.12   20,339,756.24      988,385.12   21,328,141.36    0.00        0.00     291,781,861.88
B           32,503,047.00    14,758,799.54      961,773.77       46,121.25    1,007,895.02    0.00        0.00      13,797,025.77
TOTALS   1,299,883,047.00   326,880,417.66   21,301,530.01    1,034,506.37   22,336,036.38    0.00        0.00     305,578,887.65




    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       0.00000000     0.00000000    0.00000000   0.00000000     0.00000000       A3             3.090000 %
A4       161581BY8     968.17922365    63.09248787    3.06590086  66.15838873   905.08673578       A4             3.800000 %
B        161581BZ5     454.07433771    29.59026488    1.41898235  31.00924723   424.48407283       B              3.750000 %
TOTALS                 251.46909825    16.38726658    0.79584573  17.18311231   235.08183167




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

                                                 July 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS


                                                                                                
                                   Due Period                                                                              32
                                   Due Period Beginning Date                                                         06/01/04
                                   Due Period End Date                                                               06/30/04
                                   Determination Date                                                                07/09/04

Section 5.8(iii)        Servicing Fee                                                                              272,400.35
Section 5.8(iii)        Servicing Fee per $1000                                                                    0.20955759

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                                       305,578,893.52

Section 5.8(vii)        Repurchase Amounts for Repurchased Receivable
                        By Seller                                                                                        0.00
                        By Servicer                                                                                 54,194.00
                        TOTAL                                                                                       54,194.00

Section 5.8(viii)       Realized Net Losses for Collection Period                                                  102,284.19

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                                                               23,393,770.17
                        Servicing Fee                                                                              272,400.35
                        Administration Fee                                                                           1,000.00
                        Noteholders Distribution Amount                                                         21,328,141.36
                        Certficateholders Distribution Amount                                                    1,007,895.02
                        Deposit to Reserve Account                                                                 784,333.44


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