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Chase Manhattan Auto Owner Trust 2004-A

                         Statement to Certificateholders
                                 January 18 2005



        DISTRIBUTION IN DOLLARS
            ORIGINAL           PRIOR                                                                                 CURRENT
            FACE               PRINCIPAL                                                      REALIZED   DEFERRED    PRINCIPAL
CLASS       VALUE              BALANCE             PRINCIPAL      INTEREST         TOTAL      LOSSES     INTEREST    BALANCE
                                                                                                       
A1          309,000,000.00              0.00            0.00           0.00             0.00      0.00      0.00               0.00
A2          378,000,000.00    289,392,791.19   39,377,826.09     349,682.96    39,727,509.05      0.00      0.00     250,014,965.10
A3          462,000,000.00    462,000,000.00            0.00     800,800.00       800,800.00      0.00      0.00     462,000,000.00
A4          411,000,000.00    411,000,000.00            0.00     969,275.00       969,275.00      0.00      0.00     411,000,000.00
CERT         40,000,000.00     40,000,000.00            0.00      86,000.00        86,000.00      0.00      0.00      40,000,000.00
TOTALS    1,600,000,000.00  1,202,392,791.19   39,377,826.09   2,205,757.96    41,583,584.05      0.00      0.00   1,163,014,965.10


    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               161581DG5        0.00000000      0.00000000     0.00000000       0.00000000      0.00000000    A1        1.080000 %
A2               161581DH3      765.58939468    104.17414310     0.92508720     105.09923029    661.41525159    A2        1.450000 %
A3               161581DJ9    1,000.00000000      0.00000000     1.73333333       1.73333333  1,000.00000000    A3        2.080000 %
A4               161581DK6    1,000.00000000      0.00000000     2.35833333       2.35833333  1,000.00000000    A4        2.830000 %
CERT             161581DL4    1,000.00000000      0.00000000     2.15000000       2.15000000  1,000.00000000    CERT      2.580000 %
TOTALS                          751.49549449     24.61114131     1.37859873      25.98974003    726.88435319


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 2004-A

                                 January 18 2005
                         STATEMENT TO CERTIFICATEHOLDERS


                                                                                                                 
                                                                                   Due Period                                     10
                                                                                   Due Period Beginning Date                12/01/04
                                                                                   Due Period End Date                      12/31/04
                                                                                   Determination Date                       01/10/05

Section 5.8(iii)                        Servicing Fee                                                                   1,001,993.99
Section 5.8(iii)                        Servicing Fee per $1000                                                           0.62624624

Section 5.8(iv)                         Administration Fee                                                                  1,000.00
Section 5.8(iv)                         Administration Fee per $1000                                                      0.00062500

Section 5.8(vi)                         Pool Balance at the end of the Collection Period                            1,163,014,965.10

Section 5.8(vii)                        Repurchase Amounts for Repurchased Receivable
                                        By Seller                                                                               0.00
                                        By Servicer                                                                        29,385.36
                                        TOTAL                                                                              29,385.36

Section 5.8(viii)                       Realized Net Losses for Collection Period                                         408,121.51

Section 5.8(ix)                         Reserve Account Balance after Disbursement                                     26,167,836.71

Section 5.8(x)                          Specified Reserve Account Balance                                              26,167,836.71

Section 5.8(xi)                         Yield Supplement Account Balance                                                4,797,498.98

Section 5.8(xii)                        Total Distribution Amount                                                      44,686,998.45
                                        Servicing Fee                                                                   1,001,993.99
                                        Administration Fee                                                                  1,000.00
                                        Noteholders Distribution Amount                                                41,497,584.05
                                        Certficateholders Distribution Amount                                              86,000.00
                                        Deposit to Reserve Account                                                      2,100,420.41


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