Page 1

Chase Manhattan Auto Owner Trust 2002-B

                           Statement to Certificateholders
                           October 17 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    191,396,379.35   14,022,989.14    671,482.30   14,694,471.44      0.00       0.00      177,373,390.21
CERT         34,200,000.00      9,208,998.55      674,713.32     32,538.46      707,251.78      0.00       0.00        8,534,285.23
TOTALS    1,368,000,000.00    200,605,377.90   14,697,702.46    704,020.76   15,401,723.22      0.00       0.00      185,907,675.44




    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      553.48866209    40.55231099    1.94182273   42.49413372     512.93635110         A4          4.210000 %
CERT         161581CQ4      269.26896345    19.72845965    0.95141696   20.67987661     249.54050380        CERT         4.240000 %
TOTALS                      146.64135811    10.74393455    0.51463506   11.25856961     135.89742357


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

                           October 17 2005
                           Statement to Certificateholders


                                                                                                        
                                Due Period                                                                                    40
                                Due Period Beginning Date                                                               09/01/05
                                Due Period End Date                                                                     09/30/05
                                Determination Date                                                                      10/07/05

Section 5.8(iii)           Servicing Fee                                                                              167,171.15
Section 5.8(iii)           Servicing Fee per $1000                                                                    0.12220113

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                                       185,907,675.44

Section 5.8(vii)           Repurchase Amounts for Repurchased Receivable
                           By Seller                                                                                        0.00
                           By Servicer                                                                                  7,865.68
                           TOTAL                                                                                        7,865.68

Section 5.8(viii)          Realized Net Losses for Collection Period                                                   87,830.83

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                                                           388,890.32

Section 5.8(xii)           Total Distribution Amount                                                               15,872,270.27
                           Servicing Fee                                                                              167,171.15
                           Administration Fee                                                                           1,000.00
                           Noteholders Distribution Amount                                                         14,694,471.44
                           Certficateholders Distribution Amount                                                      707,251.78
                           Deposit to Reserve Account                                                                 302,375.90


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