Page 1

Chase Manhattan Auto Owner Trust 2001-B

                                                 Statement to Certificateholders
                                                 September 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    272,957,279.58  18,425,256.58      864,364.72  19,289,621.30   0.00            0.00    254,532,023.00
B           32,503,047.00     12,906,897.63     871,245.86       40,334.06     911,579.92   0.00            0.00     12,035,651.77
TOTALS   1,299,883,047.00    285,864,177.21  19,296,502.44      904,698.78  20,201,201.22   0.00            0.00    266,567,674.77






    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        846.69421050    57.15384509      2.68119834    59.83504343      789.54036541     A4            3.800000 %
B        161581BZ5        397.09808222    26.80505185      1.24093166    28.04598350      370.29303037     B             3.750000 %
TOTALS                    219.91530536    14.84479891      0.69598475    15.54078366      205.07050645




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

                                                 September 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS



                                                                                                        
                                                 Due Period                                                                  34
                                                 Due Period Beginning Date                                             08/01/04
                                                 Due Period End Date                                                   08/31/04
                                                 Determination Date                                                    09/10/04

Section 5.8(iii)        Servicing Fee                                                                                238,220.15
Section 5.8(iii)        Servicing Fee per $1000                                                                      0.18326276

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                                         266,567,680.64

Section 5.8(vii)        Repurchase Amounts for Repurchased Receivable
                        By Seller                                                                                          0.00
                        By Servicer                                                                                   26,373.72
                        TOTAL                                                                                         26,373.72

Section 5.8(viii)       Realized Net Losses for Collection Period                                                    219,032.79

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                                                                 20,964,199.78
                        Servicing Fee                                                                                238,220.15
                        Administration Fee                                                                             1,000.00
                        Noteholders Distribution Amount                                                           19,289,621.30
                        Certficateholders Distribution Amount                                                        911,579.92
                        Deposit to Reserve Account                                                                   523,778.41



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