**Exhibit 99.2**

 

**Report of Independent Accountants**

 

To Board of Directors:

 

Re:                 **Sale and Servicing Agreementrelated to****AmeriCredit Automobile Receivables Trust 2005-AX, AmeriCreditAutomobile Receivables Trust 2005-1, AmeriCredit Automobile Receivables Trust2005-BM, and AmeriCredit Automobile Receivables Trust 2005-CF, and AmeriCreditAutomobile Receivables Trust 2005-DA as of and for the year ended December 31,2005.**

 

Wehave examined management’s assertion about AmeriCredit Corp. (the “Company”)compliance with the minimum servicing standards identified in the MortgageBankers Association of America’s *Uniform Single AttestationProgram for Mortgage Bankers* (“USAP”) as of and for the year endedDecember 31, 2005 included in the accompanying management assertion.  Management is responsible for the Company’scompliance with those minimum servicing standards.  Our responsibility is to express an opinionon management’s assertion about the Company’s compliance based on ourexamination.

 

Ourexamination was made in accordance with attestation standards established bythe American Institute of Certified Public Accountants and, accordingly,included examining, on a test basis, evidence about the Company’s compliancewith the minimum servicing standards and performing such other procedures as weconsidered necessary in the circumstances. We believe that our examination provides a reasonable basis for ouropinion.  Our examination does not providea legal determination on the Company’s compliance with the minimum servicingstandards.

 

Inour opinion, management’s assertion that the Company complied with theaforementioned minimum servicing standards as of and for the year endedDecember 31, 2005 is fairly stated, in all material respects.

 

 

 

 

/s/ PricewaterhouseCoopersLLP

Dallas, Texas

February 28, 2006

 

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**Management’s Assertion ConcerningCompliance**

**with USAP Minimum ServicingStandards**

 

 

February 28, 2006

 

**Re: Saleand Servicing Agreement related to****AmeriCredit Automobile Receivables Trust 2005-AX, AmeriCredit AutomobileReceivables Trust 2005-1, AmeriCredit Automobile Receivables Trust 2005-BM, andAmeriCredit Automobile Receivables Trust 2005-CF, and AmeriCredit AutomobileReceivables Trust 2005-DA.**

 

Asof and for the period ended December 31, 2005, AmeriCredit Corp. and itssubsidiaries have complied in all material respects with the minimum servicingstandards set forth in the Mortgage Bankers Association of America’s *Uniform Single Attestation Program for Mortgage Bankers* (“USAP”),to the extent such procedures are applicable.

 

 

 
|  /s/ Daniel E. Berce                |   |
|------------------------------------------|--------|
| Daniel E. Berce                          |   |
| President and Chief  Executive Officer   |   |
|                                     |   |
| /s/ Chris Choate                         |   |
| Chris Choate                             |   |
| Executive Vice President,                |   |
| Chief Financial Officer and  Treasurer   |   |
|                                     |   |
| /s/ James Fehleison                      |   |
| James Fehleison                          |   |
| Executive  Vice President and Controller |   |

 

 

 

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