Exhibit 99.3

                        Report of Independent Accountants


To the Board of Directors of
Chase Bank USA, N.A.

We have examined management's assertion, included in the accompanying Management
Report on Internal Control over Processing and Reporting Relating to Securitized
Automobile Financing Receivables, that the Chase Bank USA, N.A. (formerly known
as Chase Manhattan Bank USA, N.A.), as servicer of Chase Manhattan Auto Owner
Trusts, maintained effective internal control over processing and reporting
relating to securitized automobile financing receivables for the 12 months ended
December 31, 2004, based on criteria for effective internal control established
in "Internal Control - Integrated Framework" issued by the Committee of
Sponsoring Organizations of the Treadway Commission. The Bank's management is
responsible for maintaining effective internal control over processing and
reporting relating to securitized automobile financing receivables. Our
responsibility is to express an opinion on management's assertion based on our
examination.

      Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, included obtaining an understanding of internal control over
processing and reporting relating to securitized automobile financing
receivables, testing and evaluating the design and operating effectiveness of
internal control, and performing such other procedures as we considered
necessary in the circumstances. We believe that our examination provides a
reasonable basis for our opinion.

Because of inherent limitations in any internal control, misstatement due to
error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control over processing and reporting relating to
securitized automobile financing receivables to future periods are subject to
the risk that the internal control may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or procedures may
deteriorate.

      In our opinion, management's assertion that the Chase Bank USA, N.A., as
servicer of Chase Manhattan Auto Owner Trusts, maintained effective internal
control over processing and reporting relating to securitized automobile
financing receivables for the 12 months ended December 31, 2004, is fairly
stated, in all material respects, based on the criteria for effective internal
control established in "Internal Control - Integrated Framework" issued by the
Committee of Sponsoring Organizations of the Treadway Commission.


/s/ PricewaterhouseCoopers LLP

March 30, 2005