Page 1

Chase Manhattan Auto Owner Trust 2002-B

                         Statement to Certificateholders
                                  June 15 2005



        DISTRIBUTION IN DOLLARS
                ORIGINAL          PRIOR                                                                                  CURRENT
                FACE              PRINCIPAL                                                   REALIZED    DEFERRED       PRINCIPAL
   CLASS        VALUE             BALANCE        PRINCIPAL       INTEREST          TOTAL      LOSSES      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   255,631,996.43  17,018,937.23      896,842.25   17,915,779.48   0.00          0.00    238,613,059.20
CERT           34,200,000.00    12,299,682.44     818,862.77       43,458.88      862,321.65   0.00          0.00     11,480,819.67
TOTALS      1,368,000,000.00   267,931,678.87  17,837,800.00      940,301.13   18,778,101.13   0.00          0.00    250,093,878.87


    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  739.24810998    49.21612848      2.59352877     51.80965726  690.03198149      A4               4.210000 %
CERT       161581CQ4  359.63983743    23.94335585      1.27072749     25.21408333  335.69648158      CERT             4.240000 %
TOTALS                195.85649040    13.03932749      0.68735463     13.72668211  182.81716292


IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE
ADMINISTRATOR LISTED BELOW:
Amy D Skinner
JPMorgan Chase Bank, N.A. - Structured Finance Services
600 Travis St., 9th Floor, ,
Houston, Texas 77002
Tel: (713) 216-3682
Fax: (713) 216-4880
Email: Amy.D.Skinner@chase.com

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



                                                                          Page 2

Chase Manhattan Auto Owner Trust 2002-B

                                  June 15 2005
                         STATEMENT TO CERTIFICATEHOLDERS


                                                                                                              
                                                             Due Period                                                      36
                                                             Due Period Beginning Date                                 05/01/05
                                                             Due Period End Date                                       05/31/05
                                                             Determination Date                                        06/10/05

Section 5.8(iii)             Servicing Fee                                                                           223,276.40
Section 5.8(iii)             Servicing Fee per $1000                                                                 0.16321374

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                                    250,093,878.87

Section 5.8(vii)             Repurchase Amounts for Repurchased Receivable
                             By Seller                                                                                     0.00
                             By Servicer                                                                              53,575.92
                             TOTAL                                                                                    53,575.92

Section 5.8(viii)            Realized Net Losses for Collection Period                                                54,346.60

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                                                        618,938.03

Section 5.8(xii)             Total Distribution Amount                                                            19,454,133.58
                             Servicing Fee                                                                           223,276.40

                             Administration Fee                                                                        1,000.00
                             Noteholders Distribution Amount                                                      17,915,779.48
                             Certficateholders Distribution Amount                                                   862,321.65
                             Deposit to Reserve Account                                                              451,756.05


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