Page 1

Chase Manhattan Auto Owner Trust 2002-B

                            Statement to Certificateholders
                            April 15 2005



        DISTRIBUTION IN DOLLARS
               ORIGINAL        PRIOR                                                                                  CURRENT
               FACE            PRINCIPAL                                                     REALIZED    DEFERRED     PRINCIPAL
   CLASS       VALUE           BALANCE         PRINCIPAL       INTEREST        TOTAL         LOSES       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  294,116,478.25   20,750,124.73   1,031,858.64   21,781,983.37      0.00        0.00      273,366,353.52
CERT         34,200,000.00   14,151,355.60      998,388.11      50,001.46    1,048,389.57      0.00        0.00       13,152,967.49
TOTALS    1,368,000,000.00  308,267,833.85   21,748,512.84   1,081,860.10   22,830,372.94      0.00        0.00      286,519,321.01




    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     850.53926619    60.00614439     2.98397525     62.99011964     790.53312180         A4         4.210000 %
CERT         161581CQ4     413.78232749    29.19263480     1.46203099     30.65466579     384.58969269         CERT       4.240000 %
TOTALS                     225.34198381    15.89803570     0.79083341     16.68886911     209.44394811


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 2002-B

                            April 15 2005
                            STATEMENT TO CERTIFICATEHOLDERS


                                                                                                           
                                         Due Period                                                                            34
                                         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                                                                         256,889.86
Section 5.8(iii)                 Servicing Fee per $1000                                                               0.18778499

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                                  286,519,321.01

Section 5.8(vii)                 Repurchase Amounts for Repurchased Receivable
                                 By Seller                                                                                   0.00
                                 By Servicer                                                                            23,832.52
                                 TOTAL                                                                                  23,832.52

Section 5.8(viii)                Realized Net Losses for Collection Period                                              23,474.60

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                                                      755,622.73

Section 5.8(xii)                 Total Distribution Amount                                                          23,598,857.44
                                 Servicing Fee                                                                         256,889.86
                                 Administration Fee                                                                      1,000.00
                                 Noteholders Distribution Amount                                                    21,781,983.37
                                 Certficateholders Distribution Amount                                               1,048,389.57
                                 Deposit to Reserve Account                                                            510,594.64


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