Exhibit 99.5

                        Report of Independent Accountants



To the Board of Directors of Ford Motor Credit Company, JPMorgan Chase,
Indenture Trustee, The Bank of New York, Owner Trustee:

Re: Sale and Servicing Agreement by and among Ford Auto Owner Trust 2002-A, as
Issuer, Ford Credit Auto Receivables Two LLC, as Seller, and Ford Motor Credit
Company, as Servicer, dated as of January 1, 2002

We have examined management's assertion about Ford Motor Credit Company and its
subsidiaries' ("Ford Credit") compliance with the minimum servicing standards
identified in the Mortgage Bankers Association of America's Uniform Single
Attestation Program for Mortgage Bankers ("USAP"), to the extent such procedures
are applicable as of and for the year ended December 31, 2002 included in the
accompanying management assertion (Exhibit I). Management is responsible for
Ford Credit's compliance with these minimum servicing standards. Our
responsibility is to express an opinion on management's assertion about Ford
Credit's compliance based on our examination.

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
examining, on a test basis, evidence about Ford Credit's compliance with the
minimum servicing standards and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a
legal determination of Ford Credit's compliance with the minimum servicing
standards.

In our opinion, management's assertion that Ford Credit has complied with the
aforementioned minimum servicing standards as of and for the year ended December
31, 2002 is fairly stated, in all material respects.



/s/ PricewaterhouseCoopers LLP

Detroit, Michigan
March 18, 2003



                                                                       Exhibit I



Ford Motor Credit Company                                    One American Road
                                                             P.O. Box 1732
                                                             Dearborn, MI  48121




                  Management's Assertion Concerning Compliance
                     with USAP Minimum Servicing Standards


March 18, 2003

Re:   Sale and Sevicing Agreement by and among Ford Credit Auto Owner Trust
2002-A, as Issuer, Ford Credit Auto Receivables Two LLC, as Seller, and
Ford Motor Credit Company, as Servicer, dated as of January 1, 2002


As of and for the year ended December 31, 2002, Ford Motor Credit Company and
its subsidiaries have complied in all material respects with the minimum
servicing standards set forth in the Mortgage Bankers Association of
America's Uniform Single Attestation Program for Mortgage Bankers ("USAP"), to
the extent such procedures are applicable.





/s/ Terry Chenault
- -----------------------------------------
President of Global Operations Technology




/s/ Ann Marie Petach
- -----------------------------------------
Assistant Treasurer