Exhibit 99.1

                                                                          Page 1
Chase Manhattan Auto Owner Trust 2001-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           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     254,532,023.00   16,474,929.04    806,018.07   17,280,947.11   0.00       0.00      238,057,093.96
B             32,503,047.00      12,035,651.77      779,023.82     37,611.41      816,635.23   0.00       0.00       11,256,627.95
TOTALS     1,299,883,047.00     266,567,674.77   17,253,952.86    843,629.48   18,097,582.34   0.00       0.00      249,313,721.91




    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          789.54036541     51.10406675     2.50021115    53.60427790   738.43629865    A4         3.800000%
B         161581BZ5          370.29303037     23.96771663     1.15716567    25.12488229   346.32531375    B          3.750000%
TOTALS                       205.07050645     13.27346556     0.64900414    13.92246970   191.79704088



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
                                                       October 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS


                                                                                                                
                                                       Due Period                                                                 35
                                                       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                                                                     222,139.73
Section 5.8(iii)                        Servicing Fee per $1000                                                           0.17089209

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                              249,313,727.78

Section 5.8(vii)                        Repurchase Amounts for Repurchased Receivable
                                        By Seller                                                                               0.00
                                        By Servicer                                                                        60,199.57
                                        TOTAL                                                                              60,199.57

Section 5.8(viii)                       Realized Net Losses for Collection Period                                         144,368.52

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                                                      18,840,445.75
                                        Servicing Fee                                                                     222,139.73
                                        Administration Fee                                                                  1,000.00
                                        Noteholders Distribution Amount                                                17,280,947.11
                                        Certficateholders Distribution Amount                                             816,635.23
                                        Deposit to Reserve Account                                                        519,723.68


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