Exhibit 99.1

                                                                          Page 1
Chase Manhattan Auto Owner Trust 2001-B
                                                 Statement to Certificateholders
                                                 December 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   222,326,027.65  15,081,929.16  704,032.42   15,785,961.58     0.00        0.00    207,244,098.49
B           32,503,047.00    10,512,777.99     713,155.25   32,852.43      746,007.68     0.00        0.00      9,799,622.74
TOTALS   1,299,883,047.00   232,838,805.64  15,795,084.41  736,884.85   16,531,969.26     0.00        0.00    217,043,721.23




    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    689.63964157    46.78307947   2.18385886    48.96693833   642.85656210     A4             3.800000 %
B         161581BZ5    323.43976828    21.94118139   1.01074924    22.95193063   301.49858689     B              3.750000 %
TOTALS                 179.12288815    12.15115810   0.56688550    12.71804359   166.97173006



IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE
ADMINISTRATOR LISTED BELOW:
Kelly M Crosson
JPMorgan Chase Bank, N.A. - 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
                                                                December 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS


                                                                                             
                                         Due Period                                                                37
                                         Due Period Beginning Date                                           11/01/04
                                         Due Period End Date                                                 11/30/04
                                         Determination Date                                                  12/10/04

Section 5.8(iii)      Servicing Fee                                                                        194,032.34
Section 5.8(iii)      Servicing Fee per $1000                                                              0.14926908

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                                 217,043,727.10

Section 5.8(vii)      Repurchase Amounts for Repurchased Receivable
                      By Seller                                                                                  0.00
                      By Servicer                                                                           67,065.11
                      TOTAL                                                                                 67,065.11

Section 5.8(viii)     Realized Net Losses for Collection Period                                            242,244.57

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                                                         17,078,810.69
                      Servicing Fee                                                                        194,032.34
                      Administration Fee                                                                     1,000.00
                      Noteholders Distribution Amount                                                   15,785,961.58
                      Certficateholders Distribution Amount                                                746,007.68
                      Deposit to Reserve Account                                                           351,809.09



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