Page 1

Chase Manhattan Auto Owner Trust 2002-B

                         Statement to Certificateholders
                                   May 16 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    273,366,353.52   17,734,357.09     959,060.29   18,693,417.38      0.00       0.00     255,631,996.43
CERT        34,200,000.00     13,152,967.49      853,285.05      46,473.82      899,758.87      0.00       0.00      12,299,682.44
TOTALS   1,368,000,000.00    286,519,321.01   18,587,642.14   1,005,534.11   19,593,176.25      0.00       0.00     267,931,678.87




    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    790.53312180     51.28501183     2.77345370     54.05846553    739.24810998      A4            4.210000 %
CERT      161581CQ4    384.58969269     24.94985526     1.35888363     26.30873889    359.63983743     CERT           4.240000 %
TOTALS                 209.44394811     13.58745770     0.73503955     14.32249726    195.85649040



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



                                   May 16 2005
                         STATEMENT TO CERTIFICATEHOLDERS
                                                                                        
                                                              Due Period                                     35
                                                              Due Period Beginning Date                04/01/05
                                                              Due Period End Date                      04/30/05
                                                              Determination Date                       05/10/05

Section 5.8(iii)   Servicing Fee                                                                     238,766.10
Section 5.8(iii)   Servicing Fee per $1000                                                           0.17453662

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                              267,931,678.87

Section 5.8(vii)   Repurchase Amounts for Repurchased Receivable
                   By Seller                                                                               0.00
                   By Servicer                                                                        68,120.85
                   TOTAL                                                                              68,120.85

Section 5.8(viii)  Realized Net Losses for Collection Period                                         102,208.66

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                                                  681,832.50

Section 5.8(xii)   Total Distribution Amount                                                      20,213,442.36
                   Servicing Fee                                                                     238,766.10
                   Administration Fee                                                                  1,000.00
                   Noteholders Distribution Amount                                                18,693,417.38
                   Certficateholders Distribution Amount                                             899,758.87
                   Deposit to Reserve Account                                                        380,500.01


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