Page 1

Chase Manhattan Auto Owner Trust 2001-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        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  291,781,861.88    18,824,582.30      923,975.90     19,748,558.20       0.00        0.00   272,957,279.58
B          32,503,047.00   13,797,025.77       890,128.14       43,115.71        933,243.85       0.00        0.00    12,906,897.63
TOTALS  1,299,883,047.00  305,578,887.65    19,714,710.44      967,091.61     20,681,802.05       0.00        0.00   285,864,177.21




    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    0.00000000       0.00000000      0.00000000     0.00000000        0.00000000       A3           3.090000 %
A4        161581BY8  905.08673578      58.39252528      2.86610801    61.25863329      846.69421050       A4           3.800000 %
B         161581BZ5  424.48407283      27.38599061      1.32651287    28.71250348      397.09808222       B            3.750000 %
TOTALS               235.08183167      15.16652632      0.74398355    15.91050987      219.91530536



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

                                                August 16 2004
                                                STATEMENT TO CERTIFICATEHOLDERS


                                                                                                            
                                                                                   Due Period                                    33
                                                                                   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                                                                    254,649.08
Section 5.8(iii)                        Servicing Fee per $1000                                                          0.19590153

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                             285,864,183.08

Section 5.8(vii)                        Repurchase Amounts for Repurchased Receivable
                                        By Seller                                                                              0.00
                                        By Servicer                                                                        9,167.59
                                        TOTAL                                                                              9,167.59

Section 5.8(viii)                       Realized Net Losses for Collection Period                                        213,768.13

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                                                     21,481,532.00
                                        Servicing Fee                                                                    254,649.08
                                        Administration Fee                                                                 1,000.00
                                        Noteholders Distribution Amount                                               19,748,558.20
                                        Certficateholders Distribution Amount                                            933,243.85
                                        Deposit to Reserve Account                                                       544,080.87



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