Page 1

                     Chase Manhattan Auto Owner Trust 2001-B
                         Statement to Certificateholders
                                February 15, 2005



                             DISTRIBUTION IN DOLLARS
           ORIGINAL          BEGINNING                                                                               ENDING
           FACE              PRINCIPAL                                                        REALIZED   DEFERRED    PRINCIPAL
CLASS      VALUE             BALANCE          PRINCIPAL      INTEREST        TOTAL            LOSSES     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   193,373,007.55   13,337,915.05   612,347.86   13,950,262.91         0.00         0.00    180,035,092.50
B           32,503,047.00     9,143,722.48      630,688.82    28,574.13      659,262.95         0.00         0.00      8,513.033.66
TOTALS   1,299,883,047.00   202,516,730.03   13,968.603.87   640,921.99   14,609,525.86         0.00         0.00    188,548,126.16


                           FACTOR INFORMATION PER $1000 OF ORIGINAL FACE                                       PASS-THRU RATE
                                                                                                                         CURRENT
                               BEGINNING                                                  ENDING                         PASS-THRU
CLASS           CUSIP          PRINCIPAL       PRINCIPAL     INTEREST        TOTAL        PRINCIPAL          CLASS       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     599.82941730    41.373270831   1.89945983    43.272730661 558.45614647           A4        3.800000 %
B               161581BZ5     281.31893235    19.403990651   0.87912158     20.28311223 261.91494170            B        3.750000 %
TOTALS                       155.796116041    10.746046661   0.49306127     11.23910793 145.05096939


   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
                                February 15, 2005
                         STATEMENT TO CERTIFICATEHOLDERS


                                                                                                                 
                                                  Due Period                                                                     39
                                                  Due Period Beginning Date                                                01/01/05
                                                  Due Period End Date                                                      01/31/05
                                                  Determination Date                                                       02/10/05

Section 5.8(iii)        Servicing Fee                                                                                    168,763.95
Section 5.8(iii)        Servicing Fee per $1000                                                                          0.12983010

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                                             188,548,132.03

Section 5.8(vii)        Repurchase Amounts for Repurchased Receivable
                        By Seller                                                                                              0.00
                        By Servicer                                                                                        8,439.38
                        TOTAL                                                                                              8,439.38

Section 5.8(viii)       Realized Net Losses for Collection Period                                                         70,494.50

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                                                                     15,261,297.01
                        Servicing Fee                                                                                    168,763.95
                        Administration Fee                                                                                 1,000.00
                        Noteholders Distribution Amount                                                               13,950,262.91
                        Certficateholders Distribution Amount                                                            659,262.95
                        Deposit to Reserve Account                                                                       482,007.20


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