Page 1

                     Chase Manhattan Auto Owner Trust 2002-B
                         Statement to Certificateholders
                                December 15, 2005



====================================================================================================================================
                                                           DISTRIBUTION IN DOLLARS
- ------------------------------------------------------------------------------------------------------------------------------------
               ORIGINAL         BEGINNING                                                                              ENDING
               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   163,934,510.24     12,390,086.99   575,136.91   12,965,223.90     0.00        0.00      151,544,423.25
CERT         34,200,000.00     7,887,676.21        596,146.56    27,869.79      624,016.35     0.00        0.00        7,291,529.65
- ------------------------------------------------------------------------------------------------------------------------------------
TOTALS    1,368,000,000.00   171,822,186.45     12,986,233.55   603,006.70   13,589,240.25     0.00        0.00      158,835,952.90
====================================================================================================================================




====================================================================================================================================
                                  FACTOR INFORMATION PER $1000 OF ORIGINAL FACE                                PASS-THROUGH RATES
- ------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         CURRENT
                           BEGINNING                                                           ENDING                    PASS-THRU
CLASS        CUSIP         PRINCIPAL       PRINCIPAL         INTEREST           TOTAL          PRINCIPAL       CLASS     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     474.07319329     35.83021108       1.66320680      37.49341787      438.24298222       A4       4.210000 %
CERT       161581CQ4     230.63380731     17.43118596       0.81490614      18.24609211      213.20262135       CERT     4.240000 %
- ------------------------------------------------------------------------------------------------------------------------------------
TOTALS                   125.60101349      9.49286078       0.44079437       9.93365515      116.10815270
====================================================================================================================================


           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 2005 J.P. Morgan Chase & Co. All rights reserved.


                                                                          Page 2

                     Chase Manhattan Auto Owner Trust 2002-B
                                December 15, 2005

                         STATEMENT TO CERTIFICATEHOLDERS


                                                                                                                  
                                           Due Period                                                                            42
                                           Due Period Beginning Date                                                       11/01/05
                                           Due Period End Date                                                             11/30/05
                                           Determination Date                                                              12/09/05

Section 5.8(iii)       Servicing Fee                                                                                     143,185.16
Section 5.8(iii)       Servicing Fee per $1000                                                                           0.10466751

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                                              158,835,952.90

Section 5.8(vii)       Repurchase Amounts for Repurchased Receivable
                       By Seller                                                                                               0.00
                       By Servicer                                                                                        69,592.27
                       TOTAL                                                                                              69,592.27

Section 5.8(viii)      Realized Net Losses for Collection Period                                                         102,375.04

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                                                                  303,399.11

Section 5.8(xii)       Total Distribution Amount                                                                      13,928,489.96
                       Servicing Fee                                                                                     143,185.16
                       Administration Fee                                                                                  1,000.00
                       Noteholders Distribution Amount                                                                12,965,223.90
                       Certficateholders Distribution Amount                                                             624,016.35
                       Deposit to Reserve Account                                                                        195,064.55


                      Copyright 2005 J.P.Morgan Chase & Co. All rights reserved.