Exhibit 99.2



                        Report of Independent Accountants



To the Board of Directors of Ford Motor Credit Company,
Wachovia Bank of Delaware, National Association, Owner Trustee,
The Bank of New York, Indenture Trustee:

Re: Sale and Servicing Agreement by and among Ford Credit Auto Owner Trust
2005-B, as Issuer, Ford Credit Auto Receivables Two LLC, as Seller, and Ford
Motor Credit Company, as Servicer, dated as of April 1, 2005

We have examined management's assertion about Ford Motor Credit Company and its
subsidiaries' ("Ford Credit") compliance with the minimum servicing standards
identified in the Mortgage Bankers Association of America's Uniform Single
Attestation Program for Mortgage Bankers ("USAP"), to the extent such procedures
are applicable to the requirements of the Agreement identified above ("minimum
servicing standards") as of and for the year ended December 31, 2005 included in
the accompanying management assertion (see Exhibit I). Management is responsible
for Ford Credit's compliance with those minimum servicing standards. Our
responsibility is to express an opinion on management's assertion about Ford
Credit's compliance based on our examination.

Our examination was made in accordance with attestation standards established by
the American Institute of Certified Public Accountants and, accordingly,
included examining, on a test basis, evidence about Ford Credit's compliance
with the minimum servicing standards and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a
legal determination of Ford Credit's compliance with the minimum servicing
standards.

In our opinion, management's assertion that Ford Credit has complied with the
aforementioned minimum servicing standards as of and for the year ended December
31, 2005 is fairly stated, in all material respects.



/s/ PricewaterhouseCoopers LLP

March 13, 2006

<PAGE>

                                                                       Exhibit I



Ford Motor Credit Company                                    One American Road
                                                             P.O. Box 1732
                                                             Dearborn, MI  48121




                  Management's Assertion Concerning Compliance
                     with USAP Minimum Servicing Standards


March 7, 2006

Re:   Sale and Sevicing Agreement by and among Ford Credit Auto Owner Trust
2005-B, as Issuer, Ford Credit Auto Receivables Two LLC, as Seller, and
Ford Motor Credit Company, as Servicer, dated as of April 1, 2005


As of and for the year ended December 31, 2005, Ford Motor Credit Company and
its subsidiaries have complied in all material respects with the minimum
servicing standards 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 to the requirements of the agreement
identified above.





/s/ Terry Chenault
-----------------------------------------
President of Global Operations Technology




/s/ Neil Schloss
-----------------------------------------
Assistant Treasurer