Page 1
Chase Manhattan Auto Owner Trust 2002-B
                                                Statement to Certificateholders
                                                August 16 2004



        DISTRIBUTION IN DOLLARS
                  ORIGINAL         PRIOR                                                                               CURRENT
                   FACE           PRINCIPAL                                                     REALIZED   DEFERRED    PRINCIPAL
   CLASS          VALUE            BALANCE        PRINCIPAL       INTEREST          TOTAL         LOSES    INTEREST     BALANCE
                                                                                             
A1           288,000,000.00              0.00            0.00            0.00             0.00    0.00       0.00              0.00
A2           335,000,000.00              0.00            0.00            0.00             0.00    0.00       0.00              0.00
A3           365,000,000.00    117,864,671.61   24,130,841.27      351,629.60    24,482,470.87    0.00       0.00     93,733,830.34
A4           345,800,000.00    345,800,000.00            0.00    1,213,181.67     1,213,181.67    0.00       0.00    345,800,000.00
CERT          34,200,000.00     22,309,133.05    1,161,050.61       78,825.60     1,239,876.21    0.00       0.00     21,148,082.44
TOTALS     1,368,000,000.00    485,973,804.66   25,291,891.88    1,643,636.87    26,935,528.75    0.00       0.00    460,681,912.78




    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       161581CL5       0.00000000     0.00000000  0.00000000   0.00000000      0.00000000     A1           1.929100 %
A2       161581CM3       0.00000000     0.00000000  0.00000000   0.00000000      0.00000000     A2           2.700000 %
A3       161581CN1     322.91690852    66.11189389  0.96336877  67.07526266    256.80501463     A3           3.580000 %
A4       161581CP6   1,000.00000000     0.00000000  3.50833334   3.50833334  1,000.00000000     A4           4.210000 %
CERT     161581CQ4     652.31383187    33.94884825  2.30484211  36.25369035    618.36498363     CERT         4.240000 %
TOTALS                 355.24400925    18.48822506  1.20148894  19.68971400    336.75578420




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 2002-B
                                                   August 16 2004
                                          STATEMENT TO CERTIFICATEHOLDERS



                                                                 Due Period                                       26
                                                                 Due Period Beginning Date                  07/01/04
                                                                 Due Period End Date                        07/31/04
                                                                 Determination Date                         08/10/04

                                                                                           
Section 5.8(iii)      Servicing Fee                                                                       404,978.17
Section 5.8(iii)      Servicing Fee per $1000                                                             0.29603667

Section 5.8(iv)       Administration Fee                                                                    1,000.00
Section 5.8(iv)       Administration Fee per $1000                                                        0.00073099

Section 5.8(vi)       Pool Balance at the end of the Collection Period                                460,681,912.78

Section 5.8(vii)      Repurchase Amounts for Repurchased Receivable
                      By Seller                                                                                 0.00
                      By Servicer                                                                          60,499.98
                      TOTAL                                                                                60,499.98

Section 5.8(viii)     Realized Net Losses for Collection Period                                           380,204.99

Section 5.8(ix)       Reserve Account Balance after Disbursement                                       10,260,000.00

Section 5.8(x)        Specified Reserve Account Balance                                                10,260,000.00

Section 5.8(xi)       Yield Supplement Account Balance                                                  1,546,018.65

Section 5.8(xii)      Total Distribution Amount                                                        27,917,407.87
                      Servicing Fee                                                                       404,978.17
                      Administration Fee                                                                    1,000.00
                      Noteholders Distribution Amount                                                  25,695,652.54
                      Certficateholders Distribution Amount                                             1,239,876.21
                      Deposit to Reserve Account                                                          575,900.95


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