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Chase Manhattan Auto Owner Trust 2003-C

                         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         212,000,000.00             0.00            0.00            0.00            0.00    0.00       0.00               0.00
A2         286,000,000.00    68,048,110.87   23,547,163.97       90,730.81   23,637,894.78    0.00       0.00      44,500,946.90
A3         234,000,000.00   234,000,000.00            0.00      440,700.00      440,700.00    0.00       0.00     234,000,000.00
A4         243,000,000.00   243,000,000.00            0.00      595,350.00      595,350.00    0.00       0.00     243,000,000.00
CERT        25,000,000.00    25,000,000.00            0.00       57,916.67       57,916.67    0.00       0.00      25,000,000.00
TOTALS   1,000,000,000.00   570,048,110.87   23,547,163.97    1,184,697.48   24,731,861.45    0.00       0.00     546,500,946.90




    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        161581D86       0.00000000    0.00000000    0.00000000    0.00000000         0.00000000     A1           1.140000 %
A2        161581DC4     237.93045759   82.33274115    0.31724059   82.64998175       155.59771643     A2           1.600000 %
A3        161581DD2   1,000.00000000    0.00000000    1.88333333    1.88333333     1,000.00000000     A3           2.260000 %
A4        161581DEO   1,000.00000000    0.00000000    2.45000000    2.45000000     1,000.00000000     A4           2.940000 %
CERT      161581DF7   1,000.00000000    0.00000000    2.31666680    2.31666680     1,000.00000000    CERT          2.780000 %
TOTALS                  570.04811087   23.54716397    1.18469748   24.73186145       546.50094690



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 2003-C




                                   May 16 2005
                         STATEMENT TO CERTIFICATEHOLDERS
                                                                                    
                                                               Due Period                                17
                                                               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                                                                475,040.09
Section 5.8(iii)    Servicing Fee per $1000                                                      0.47504009

Section 5.8(iv)     Administration Fee                                                             1,000.00
Section 5.8(iv)     Administration Fee per $1000                                                 0.00100000

Section 5.8(vi)     Pool Balance at the end of the Collection Period                         546,500,946.93

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

Section 5.8(viii)   Realized Net Losses for Collection Period                                     49,359.84

Section 5.8(ix)     Reserve Account Balance after Disbursement                                12,296,271.31

Section 5.8(x)      Specified Reserve Account Balance                                         12,296,271.31

Section 5.8(xi)     Yield Supplement Account Balance                                           1,081,964.72

Section 5.8(xii)    Total Distribution Amount                                                 26,082,762.68
                    Servicing Fee                                                                475,040.09
                    Administration Fee                                                             1,000.00
                    Noteholders Distribution Amount                                           24,673,944.78
                    Certficateholders Distribution Amount                                         57,916.67
                    Deposit to Reserve Account                                                   874,861.14


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