Exhibit 99

                                                                          Page 1

Chase Manhattan Auto Owner Trust 2002-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         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     93,733,830.34  25,296,899.69      279,639.26  25,576,538.95   0.00            0.00     68,436,930.65
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     21,148,082.44   1,217,155.27       74,723.22   1,291,878.49   0.00            0.00     19,930,927.17
TOTALS   1,368,000,000.00    460,681,912.78  26,514,054.96    1,567,544.15  28,081,599.11   0.00            0.00    434,167,857.82






    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       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        256.80501463    69.30657449      0.76613496    70.07270945      187.49844014     A3            3.580000 %
A4       161581CP6      1,000.00000000     0.00000000      3.50833334     3.50833334    1,000.00000000     A4            4.210000 %
CERT     161581CQ4        618.36498363    35.58933538      2.18488947    37.77422485      582.77564825     CERT          4.240000 %
TOTALS                    336.75578420    19.38161912      1.14586561    20.52748473      317.37416507




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

                                                 September 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS

                                                                                                    
                                                 Due Period                                                                  27
                                                 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                                                                                383,901.59
Section 5.8(iii)        Servicing Fee per $1000                                                                      0.28062982

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                                         434,167,857.82

Section 5.8(vii)        Repurchase Amounts for Repurchased Receivable
                        By Seller                                                                                          0.00
                        By Servicer                                                                                   74,416.87
                        TOTAL                                                                                         74,416.87

Section 5.8(viii)       Realized Net Losses for Collection Period                                                    161,043.01

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                                                           1,408,387.59

Section 5.8(xii)        Total Distribution Amount                                                                 29,195,314.36
                        Servicing Fee                                                                                383,901.59
                        Administration Fee                                                                             1,000.00
                        Noteholders Distribution Amount                                                           26,789,720.62
                        Certficateholders Distribution Amount                                                      1,291,878.49
                        Deposit to Reserve Account                                                                   728,813.66


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