SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549
                       __________________
                            FORM 10-K

                FOR ANNUAL AND TRANSITION REPORTS
             PURSUANT TO SECTIONS 13 OR 15(d) OF THE
                 SECURITIES EXCHANGE ACT OF 1934
(Mark One)

__x__     ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
     SECURITIES EXCHANGE ACT OF 1934
For the Fiscal Year Ended:  December 31, 1997
                               OR
_____     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
     THE SECURITIES EXCHANGE ACT OF 1934

                 Commission file number 333-7575

             Chase Manhattan Auto Owner Trust 1997-B
                              (issuer)
       The Chase Manhattan Bank USA, National Association
                              (depositor)
                  (Exact name of registrant as
                    specified in its charter)

               Delaware.                      13-2633612
    (State or Other Jurisdiction of         (IRS Employer
    Incorporation or Organization)          Identification
                                               Number)

802 Delaware Avenue, Wilmington, Delaware        19801
(Address of principal executive offices)      (Zip Code)
Registrant's telephone number, including area code:  (302) 575-5033

Securities registered pursuant to Section 12(b) of the Act:  NONE
Securities registered pursuant to Section 12(g) of the Act:  NONE

Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days:
                         Yes   X      No
Indicate by check mark if disclosure of delinquent filers
pursuant to Item 405 of Regulation S-K is not contained herein,
and will not be contained, to the best of registrant's knowledge,
in definitive proxy or information statements incorporated by
reference in Part III of this Form 10-K or any amendment to this
Form 10-K. __X__

State the aggregate market value of the voting stock held by non-
affiliates of the registrant:
          The registrant has no voting stock or class of common
          stock outstanding as of the date of this report.
                   Exhibit Index is on page 6
                                
                                
<PAGE>
                        Introductory Note
                                
Chase Manhattan Auto Owner Trust 1997-B (the "Trust") was formed
pursuant to a Trust Agreement (the "Agreement") between The Chase
Manhattan Bank USA, National Association (the "Bank"), as seller
and servicer, and an unrelated trustee (the "Trustee").  The
Trust files reports pursuant to Sections 13 and 15(d) of the
Securities Exchange Act of 1934, as amended the ("Exchange Act"),
in the manner described in "no-action" letters submitted to the
Office of Chief Counsel on behalf of the originators of
comparable trusts.  Accordingly, responses to certain Items have
been omitted from or modified in this Annual Report on Form 10-K.

<PAGE>

                             Part I
                                
Item 1.   Business
       
       Omitted.
       
Item 2.   Properties
       
       The Trust has acquired certain auto loan receivables from
       the Bank pursuant to a Sale and Servicing Agreement (the
       "Sale and Servicing Agreement").  The aggregate amount of
       charge-offs with respect to the assets of the Trust for
       the year ended December 31, 1997 was $711,006.20.  As of
       December 31, 1997, the aggregate principal balance of
       Receivables in the Trust was $763,679,694, and the
       aggregate principal balances of delinquent Receivables in
       the Trust were as follows:
       
             delinquency     principal
                             balance
             30-59 days      $9,491,721.89
             60-89 days      $2,378,820.57
             90-120 days     $1,399,158.66
             120+ days       $1,410,533.42


Item 3.   Legal Proceedings
       
       The registrant knows of no material pending proceedings
       with respect to the Trust, the Trustee or the Bank.
       
Item 4.   Submission of Matters to a Vote of Security Holders
       
       No matter was submitted to a vote of security holders
       during the fiscal year covered by this report.
       
                                Part II
                                
Item 5.   Market for Registrant's Common Equity and Related
       Stockholders Matters
       
       The registrant has no voting stock or class of common
       stock outstanding as of the date of this report.  The
       beneficial interest in the Trust is represented by
       certificates of beneficial interest (the "Certificates").
       The Trust has also issued certain debt securities (the
       "Notes").  To the knowledge of the registrant, the
       Certificates and the Notes are traded in the over-the-
       counter market to a limited extent.
       
       The records of the Trust indicate that as of December 31,
       1997, there was one Certificateholder of Record, and one
       Noteholder of record.
       
Item 6.   Selected Financial Data
       
       Omitted.
       
Item 7.   Management's Discussion and Analysis of Financial
       Condition and Results of Operations
       
       The Chase Manhattan Corporation (the "Corporation") has
       been actively working on the year 2000 computer problem
       for the past several years and has made significant
       progress in repairing its systems.  The Corporation's year
       2000 remediation program includes repair of the systems of
       the Servicer for the Trust.  To date, the Corporation has
       completed the inventory, assessment and strategy phases of
       its year 2000 program.  During these phases, the
       Corporation identified hardware and software that required
       modification, developed implementation plans, prioritized
       tasks and established implementation time frames.  The
       process undertaken by the Corporation has required working
       with vendors, third-party service providers and customers,
       as well as with the Corporation's internal users of
       systems applications.  Although many applications,
       interfaces and locations are already able to handle post-
       year 2000 data processing, much work remains to be
       completed.  During 1998, year 2000 activities are being
       given highest priority, and the Corporation is targeting
       to have all major systems repaired, including those
       systems that are used by the Corporation in connection
       with the Trust, and the majority of testing of such
       systems, including those used in connection with the
       Trust, completed by year end.  Notwithstanding the
       substantial expense involved in such efforts by the
       Corporation, it is not expected that the Trust will be
       required to bear any expense in connection with the
       Corporation's year 2000 remediation program.
       
 Item 7A.  Quantitative and Qualitative Disclosures
        About Market Risk

        Not applicable.

Item 8.   Financial Statements and Supplementary Data
       
       Omitted.
       
Item 9.   Changes in and Disagreements with Accountants on
       Accounting and Financial Disclosure
       
       None.
       
                                Part III
                                
Item 10.  Directors and Executive Officers of the Registrant
       
       Omitted.
       
Item 11.  Executive Compensation
       
       Omitted
       
Item 12.  Security Ownership of Certain Beneficial Owners and
       Management
       
       As of December 31, 1997, except for a Certificate
       registered in the name of the registrant, all of the
       Certificates were registered in the name of CEDE and Co.
       The registrant understands that CEDE and Co. is the
       nominee for The Depository Trust Company ("DTC").  The
       records of DTC indicate that at December 31, 1997, there
       were 10 participants in the DTC system that held positions
       in Certificates representing interests in the Trust equal
       to more than 5% of the total principal amount of
       Certificates outstanding on that date.
       
       The registrant understands that DTC has no knowledge of
       the actual beneficial owners of the Certificates held of
       record by CEDE & Co., and that DTC knows only the identity
       of the participants to whose accounts such Certificates
       are credited, who may or may not be the beneficial owners
       of the Certificates.
       


Item 13.  Certain Relationships and Related Transactions
       
       None.
       
                                Part IV
                                
Item 14.  Exhibits, Financial Statement Schedules, and Reports of
       Form 8-K
       
       (a)     Exhibits.  The following documents are filed as
part of this Annual Report on Form 10-K.

     Exhibit Number Description
                    
                    23.1 Consent of Independent Accountants

                    28.1 Annual Management Report on Internal Controls

                    28.2 Annual Servicer's Certificate pursuant
                    to Section 4.10 of the Agreement  
                                        
                    28.3 Annual Independent Accountant's
                    Servicing Reports pursuant to Section 4.11 of
                    the Agreement
                    


       (b)  Reports on Form 8-K.
       
       The following reports were filed on Form 8-K in the
       fourth quarter of 1997:
       
date                  items reported        financial statements
                                            
October 20, 1997      5, 7                  monthly report to
                                            security holders
                                            dated 10/15/97
                                            
November 26, 1997     5, 7                  monthly report to
                                            security holders
                                            dated 11/17/97
                                            
December 23, 1997     5.7                   monthly report to
                                            security holders
                                            dated 12/15/97
                                            
       
       
                            SIGNATURE
                                
          Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused
this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

                      Chase Manhattan Auto Owner Trust 1997-B
                 
                      by Chase Manhattan Bank USA, National
                 Association
                 
                 
                      By:  /s/ Patricia Garvey
                           Name: Patricia Garvey
                           Title: Vice President
                 
     Date:  March 31, 1998

                                
 <PAGE>
                               
                        INDEX TO EXHIBITS
                                
   Exhibit Number               Description               
                                                          
                     
23.1                 Consent of Independant Accounts

28.1                 Annual Management Report on Internal Controls

28.2                 Annual Servicer's Certificate     
                     pursuant to Section 4.10 of the   
                     Agreement
                      
28.3                 Annual Accountant's Report        
                     pursuant to Section 4.11 of the   
                     Agreement          
                      
                                




<PAGE>
                                                                   Exhibit 23.1
Consent of Independent Accountants


We hereby consent to the incorporation by reference in the
Prospectuses constituting part of the Registration Statements on
Form S-3 (No. 333-7575) and on Form S-1 (Nos. 33-94460, 33-99546,
33-98308) of The Chase Manhattan Bank and Chase Manhattan Bank
USA, National Association of our report dated March 25, 1998
appearing as Exhibit 28.2 of this Form 10-K.


PRICE WATERHOUSE LLP



New York, New York
March 31, 1998


<PAGE>
                                                                   Exhibit 28.1
                                   March 25, 1998


Management   Report  on  Internal  Control  Over   Servicing   of
Securitized Automobile Financing Receivables

Management  of Chase Manhattan Bank USA, N.A. is responsible  for
establishing  and  maintaining an effective  system  of  internal
control   over  servicing  of  securitized  automobile  financing
receivables,  which  is designed to provide reasonable  assurance
regarding   the   proper  servicing  of  securitized   automobile
financing   receivables.   The  system  contains  self-monitoring
mechanisms, and actions are taken to correct deficiencies as they
are identified.

There are inherent limitations in the effectiveness of any system
of internal control, including the possibility of human error and
the  circumvention or overriding of controls.  Accordingly,  even
an  effective internal control system can provide only reasonable
assurance  with  respect  to servicing of securitized  automobile
financing   receivables.   Further,   because   of   changes   in
conditions, the effectiveness of an internal control  system  may
vary over time.

Management of Chase Manhattan Bank USA, N.A. assessed its  system
of  internal  control  over servicing of  securitized  automobile
financing  receivables as of December 31,  1997  in  relation  to
criteria  for  effective internal control described in  "Internal
Control  -  Integrated  Framework" issued  by  the  Committee  of
Sponsoring  Organizations of the Treadway Commission.   Based  on
this  assessment, management believes that, as  of  December  31,
1997,  Chase  Manhattan  Bank USA, N.A. maintained  an  effective
system   of   internal  control  over  servicing  of  securitized
automobile financing receivables.



                                   /s/ Keith Schuck
                                   Keith Schuck
                                   Vice President
                                   Chase Manhattan Bank USA, N.A.




<PAGE>

                                                                  Exhibit 28.2

                  ANNUAL SERVICER'S CERTIFICATE
                                
                 CHASE MANHATTAN BANK USA, N.A.



              Chase Manhattan Grantor Trust 1997-B



      The  undersigned, a duly authorized representative of Chase
Manhattan  Bank USA, N.A. ("Chase USA"), as Seller  and  Servicer
pursuant to the Sale and Servicing Agreement dated as of June  1,
1997  (the  "Sale and Servicing Agreement") by and between  Chase
USA,  Norwest Bank Minnesota, National Association, as  Indenture
Trustee  (the "Indenture Trustee"), and Wilmington Trust Company,
as Owner Trustee (the "Owner Trustee") does hereby certify that:

          A review of the activities of the Servicer during the period
       from June 1, 1997 until December 31, 1997 was conducted under my
       supervision.
     
          Based on such review, the Servicer has, to the best of my
       knowledge, fully performed in all material respects all its
       obligations under the Pooling and Servicing Agreement throughout
       such period and no material default in the performance of such
       obligations has occurred or is continuing except as set forth in
       paragraph 3 below.
     
          None.

      IN  WITNESS WHEREOF, the undersigned has duly executed this
certificate this 25th day of March 1998.



                                   /s/ Keith Schuck
                                   Keith Schuck
                                   Vice President






<PAGE>
                                                                   Exhibit 28.3

Report of Independent Accountants

March 25, 1998

To the Board of Directors of
Chase Manhattan Bank USA, N.A.

We have examined management's assertion that, as of December 31,
1997, Chase Manhattan Bank USA, N.A. maintained an effective
system of internal control over servicing of securitized
automobile financing receivables, included in the accompanying
Management Report on Internal Control Over Servicing of
Securitized Automobile Financing Receivables.

Our examination was made in accordance with standards established
by the American Institute of Certified Public Accountants and,
accordingly, included obtaining an understanding of the internal
control over servicing of securitized automobile financing
receivables, testing and evaluating the design and operating
effectiveness of the internal control, and such other procedures
as we considered necessary in the circumstances. We believe that
our examination provides a reasonable basis for our opinion.

Because of inherent limitations in any internal control, errors
or irregularities may occur and not be detected. Also,
projections of any evaluation of the internal control over
financial reporting to future periods are subject to the risk
that the internal control may become inadequate because of
changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

In our opinion, management's assertion that, as of December 31,
1997, Chase Manhattan Bank USA, N.A. maintained an effective
system of internal control over servicing of securitized
automobile financing receivables, is fairly stated, in all
material respects, based upon the criteria for effective internal
control described in "Internal Control - Integrated Framework"
issued by the Committee of Sponsoring Organizations of the
Treadway Commission.


PRICE WATERHOUSE LLP



New York, New York
March 31, 1998