Page 1

Chase Manhattan Auto Owner Trust 2002-B

                           Statement to Certificateholders
                           March 15 2005



        DISTRIBUTION IN DOLLARS
             ORIGINAL          PRIOR                                                                                    CURRENT
             FACE              PRINCIPAL                                                         REALIZED   DEFERRED    PRINCIPAL
   CLASS     VALUE             BALANCE            PRINCIPAL        INTEREST        TOTAL         LOSSES     INTEREST    BALANCE
                                                                                             
A1          288,000,000.00              0.00             0.00            0.00            0.00     0.00        0.00             0.00
A2          335,000,000.00              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          345,800,000.00    311,364,047.31    17,247,569.06    1,092,368.87   18,339,937.93     0.00        0.00   294,116,478.25
CERT         34,200,000.00     14,981,218.94       829,863.34       52,933.64      882,796.98     0.00        0.00    14,151,355.60
TOTALS    1,368,000,000.00    326,345,266.25    18,077,432.40    1,145,302.51   19,222,734.91     0.00        0.00   308,267,833.85




    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         161581CL5       0.00000000     0.00000000   0.00000000     0.00000000      0.00000000       A1            1.929100 %
A2         161581CM3       0.00000000     0.00000000   0.00000000     0.00000000      0.00000000       A2            2.700000 %
A3         161581CN1       0.00000000     0.00000000   0.00000000     0.00000000      0.00000000       A3            3.580000 %
A4         161581CP6     900.41656249    49.87729630   3.15896145    53.03625775    850.53926619       A4            4.210000 %
CERT       161581CQ4     438.04733743    24.26500994   1.54776725    25.81277719    413.78232749       CERT          4.240000 %
TOTALS                   238.55648118    13.21449737   0.83720944    14.05170681    225.34198381


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 2002-B

                           March 15 2005
                           STATEMENT TO CERTIFICATEHOLDERS

                                                                                                           
                                 Due Period                                                                                      33
                                 Due Period Beginning Date                                                                 02/01/05
                                 Due Period End Date                                                                       02/28/05
                                 Determination Date                                                                        03/10/05

Section 5.8(iii)           Servicing Fee                                                                                 271,954.39
Section 5.8(iii)           Servicing Fee per $1000                                                                       0.19879707

Section 5.8(iv)            Administration Fee                                                                              1,000.00
Section 5.8(iv)            Administration Fee per $1000                                                                  0.00073099

Section 5.8(vi)            Pool Balance at the end of the Collection Period                                          308,267,833.85

Section 5.8(vii)           Repurchase Amounts for Repurchased Receivable
                           By Seller                                                                                           0.00
                           By Servicer                                                                                    49,056.04
                           TOTAL                                                                                          49,056.04

Section 5.8(viii)          Realized Net Losses for Collection Period                                                     158,758.87

Section 5.8(ix)            Reserve Account Balance after Disbursement                                                 10,260,000.00

Section 5.8(x)             Specified Reserve Account Balance                                                          10,260,000.00

Section 5.8(xi)            Yield Supplement Account Balance                                                              839,602.45

Section 5.8(xii)           Total Distribution Amount                                                                  19,810,313.02
                           Servicing Fee                                                                                 271,954.39
                           Administration Fee                                                                              1,000.00
                           Noteholders Distribution Amount                                                            18,339,937.93
                           Certficateholders Distribution Amount                                                         882,796.98
                           Deposit to Reserve Account                                                                    314,623.72


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