Page 1

Chase Manhattan Auto Owner Trust 2001-B

                            Statement to Certificateholders
                            April 15 2005



        DISTRIBUTION IN DOLLARS
               ORIGINAL          PRIOR                                                                             CURRENT
               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  167,440,975.31  14,306,410.51   530,229.76  14,836,640.27      0.00         0.00      153,134,564.80
B           32,503,047.00    7,917,515.63     676,484.53    24,742.24     701,226.77      0.00         0.00        7,241,031.10
TOTALS   1,299,883,047.00  175,358,490.94  14,982,895.04   554,972.00  15,537,867.04      0.00         0.00      160,375,595.90




    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           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    519.39008409    44.37747537     1.64473528       46.02221065     475.01260872    A4            3.800000 %
B            161581BZ5    243.59302776    20.81295732     0.76122832       21.57418564     222.78007043    B             3.750000 %
TOTALS                    134.90328330    11.52634083     0.42693995       11.95328078     123.37694246


IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT,
PLEASE CONTACT THE ADMINISTRATOR LISTED BELOW:
Pattie L Kong
JPMorgan Chase Bank, N.A. - Structured Finance Services
600 Travis St, 9th Floor,
Houston, Texas 77002
Tel: (713) 216-3684
Fax: (713) 216-4880
Email: pattie.l.kong@jpmchase.com

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


                                                                          Page 2

Chase Manhattan Auto Owner Trust 2001-B

                            April 15 2005
                            STATEMENT TO CERTIFICATEHOLDERS


                                                                                                           
                                         Due Period                                                                          41
                                         Due Period Beginning Date                                                     03/01/05
                                         Due Period End Date                                                           03/31/05
                                         Determination Date                                                            04/08/05

Section 5.8(iii)                 Servicing Fee                                                                       146,132.08
Section 5.8(iii)                 Servicing Fee per $1000                                                             0.11241941

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                                160,375,601.77

Section 5.8(vii)                 Repurchase Amounts for Repurchased Receivable
                                 By Seller                                                                                 0.00
                                 By Servicer                                                                          40,619.60
                                 TOTAL                                                                                40,619.60

Section 5.8(viii)                Realized Net Losses for Collection Period                                           100,969.35

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                                                        16,003,704.68
                                 Servicing Fee                                                                       146,132.08
                                 Administration Fee                                                                    1,000.00
                                 Noteholders Distribution Amount                                                  14,836,640.27
                                 Certficateholders Distribution Amount                                               701,226.77
                                 Deposit to Reserve Account                                                          318,705.56


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