Page 1

Chase Manhattan Auto Owner Trust 2002-B

                           Statement to Certificateholders
                           September 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  207,128,428.04   15,732,048.69     726,675.57   16,458,724.26    0.00         0.00     191,396,379.35
CERT         34,200,000.00    9,965,942.93      756,944.38      35,213.00      792,157.38    0.00         0.00       9,208,998.55
TOTALS    1,368,000,000.00  217,094,370.97   16,488,993.07     761,888.57   17,250,881.64    0.00         0.00     200,605,377.90




    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           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       598.98330839        45.49464630    2.10143311    47.59607941     553.48866209    A4          4.210000 %
CERT         161581CQ4       291.40184006        22.13287661    1.02961988    23.16249649     269.26896345    CERT        4.240000 %
TOTALS                       158.69471562        12.05335751    0.55693609    12.61029360     146.64135811


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

                           September 15 2005
                           STATEMENT TO CERTIFICATEHOLDERS


                                                                                                          
                                           Due Period                                                                    39
                                           Due Period Beginning Date                                               08/01/05
                                           Due Period End Date                                                     08/31/05
                                           Determination Date                                                      09/09/05

Section 5.8(iii)           Servicing Fee                                                                         180,911.98
Section 5.8(iii)           Servicing Fee per $1000                                                               0.13224560

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                                  200,605,377.90

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                                              66,606.22

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                                                      438,269.94

Section 5.8(xii)           Total Distribution Amount                                                          17,813,257.91
                           Servicing Fee                                                                         180,911.98
                           Administration Fee                                                                      1,000.00
                           Noteholders Distribution Amount                                                    16,458,724.26
                           Certficateholders Distribution Amount                                                 792,157.38
                           Deposit to Reserve Account                                                            380,464.29


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