Exhibit 99.1

                                                                          Page 1
Chase Manhattan Auto Owner Trust 2002-B
                                                 Statement to Certificateholders
                                                 October 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    68,436,930.65  21,666,576.85     204,170.18 21,870,747.03        0.00      0.00      46,770,353.80
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    19,930,927.17   1,042,483.02      70,422.61  1,112,905.63        0.00      0.00      18,888,444.15
TOTALS      1,368,000,000.00   434,167,857.82  22,709,059.87   1,487,774.46 24,196,834.33        0.00      0.00     411,458,797.95




    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       187.49844014    59.36048452     0.55937036   59.91985488   128.13795562   A3              3.580000%
A4         161581CP6     1,000.00000000     0.00000000     3.50833334    3.50833334 1,000.00000000   A4              4.210000%
CERT       161581CQ4       582.77564825    30.48195965     2.05914064   32.54110029   552.29368860   CERT            4.240000%
TOTALS                     317.37416507    16.60018996     1.08755443   17.68774439   300.77397511



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
                                                       October 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS


                                                                                                                
                                                       Due Period                                                                 28
                                                       Due Period Beginning Date                                            09/01/04
                                                       Due Period End Date                                                  09/30/04
                                                       Determination Date                                                   10/08/04

Section 5.8(iii)                        Servicing Fee                                                                     361,806.55
Section 5.8(iii)                        Servicing Fee per $1000                                                           0.26447847

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                              411,458,797.95

Section 5.8(vii)                        Repurchase Amounts for Repurchased Receivable
                                        By Seller                                                                               0.00
                                        By Servicer                                                                        31,543.31
                                        TOTAL                                                                              31,543.31

Section 5.8(viii)                       Realized Net Losses for Collection Period                                         230,656.97

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                                                1,300,172.97

Section 5.8(xii)                        Total Distribution Amount                                                      25,164,735.74
                                        Servicing Fee                                                                     361,806.55
                                        Administration Fee                                                                  1,000.00
                                        Noteholders Distribution Amount                                                23,083,928.70
                                        Certficateholders Distribution Amount                                           1,112,905.63


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