**UNITED
      STATES**


**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 March 31, 2006





Or





TRANSITION
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                ACT OF
                1934





For
      the
      transition period from __________________ to
      _________________________





Commission
      file number 333-120079-02





**NISSAN
      AUTO RECEIVABLES 2005-B OWNER TRUST,**


**Issuer**





**NISSAN
      AUTO RECEIVABLES CORPORATION II,**


**Registrant
      and Seller**


(Exact
      name of registrant as specified in its charter)





**DELAWARE**
            
            **51-6563199**(State
                or Other Jurisdiction
              of
                Incorporation or Organization)
            
            (I.R.S.
                Employer
              Identification
                No.)





**990
      West 190th Street, Torrance, California**   **90502**


(Address
      of principal executive offices)   (Zip
      Code)





(Registrant’s
      telephone number, including area code)  **(310)
      719-8583**





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 if the registrant is a well-known seasoned issuer (as defined
      in
      Rule 405 of the Securities Act). Yes o No
x





Indicate
      by check mark if the registrant is not required to file reports pursuant to
      Section 13 or Section 15(d) of the Securities Exchange Act. Yes oNo
x





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
o














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





Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, or a non-accelerated filer. See definition of “accelerated
      filer and large accelerated filer” in Rule 12b-2 of the Securities Exchange Act.
      (Check one):





Large
      Accelerated Filer: o  Accelerated
      Filer: o  Non-Accelerated
      Filer: x





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act). Yes o No
x





State
      the
      aggregate market value of the voting and non-voting common equity held by
      non-affiliates computed by reference to the price at which the common equity
      was
      last sold, or the average bid and asked price of such common equity, as of
      the
      last business day of the registrant’s most recently completed second fiscal
      quarter. None




Registrant
      does not have any voting stock.





Documents
      Incorporated by Reference. **See
      Item 15(b).**



































2







**PART
      I**


**Item
      1.**  **BUSINESS** **.**





This
      Annual Report on Form 10-K is being filed by Nissan Auto Receivables Corporation
      II (“NARC II”), on behalf of the Nissan Auto Receivables 2005-B Owner Trust (the
“Trust”), a Delaware statutory trust formed pursuant to a trust agreement, dated
      as of December 23, 2004, between NARC II, as Seller (the “Seller”), and
      Wilmington Trust Company, as owner trustee (the “Owner Trustee”). Reference is
      further made to the Indenture, dated as of May 31, 2005, among the Trust, as
      issuer, and Wells Fargo Bank, National Association, as indenture trustee (the
      “Indenture Trustee,” together with the Owner Trustee, the “Trustees”), providing
      for the issuance by the Trust of notes entitled “Nissan Auto Receivables 2005-B
      Owner Trust 3.3578% Asset Backed Notes, Class A-1” (the “Class A-1 Notes”),
“Nissan Auto Receivables 2005-B Owner Trust 3.7500% Asset Backed Notes, Class
      A-2” (the “Class A-2 Notes”), “Nissan Auto Receivables 2005-B Owner Trust
      3.9900% Asset Backed Notes, Class A-3” (the “Class A-3 Notes”) and “Nissan Auto
      Receivables 2005-B Owner Trust 4.1800% Asset Backed Notes, Class A-4” (the
“Class A-4 Notes”, together with the Class A-1 Notes, the Class A-2 Notes and
      the Class A-3 Notes, the “Notes”), registered under the Securities Act of 1933.
      Certain information that may otherwise have been required to be included herein
      pursuant to Form 10-K has been omitted herefrom, or in certain cases certain
      information has been included herein in lieu of such otherwise required
      information, in accordance with the letter, dated June 28, 1996 (the
“No-Action Letter”), of the staff of the Office of Chief Counsel of the Division
      of Corporation Finance of the Securities and Exchange Commission issued with
      respect to series of pass-through securities issued by trusts formed by the
      Seller or an affiliate thereof, as originator, including the Notes.





**Item
      2.**  **PROPERTIES** **.**





The
      following table sets forth the aggregate information of the Trust for the period
      from May 23, 2005 (commencement of operations) through March 31, 2006 (Dollars
      in thousands). The
      aggregate information has been reported on an accrual basis. Therefore, cash
      activity for the month of March 2006, which was subsequently settled on April
      17, 2006, is included.





Distributions
                Allocable to Principal
            $477,282Distributions
                Allocable to Income
            $40,522Amounts
                Received from the Yield Supplement
              Account Distributed as Income
            $1,964Servicing
                Fees Paid to Servicer (Nissan Motor Acceptance
                Corporation)
            $11,698Class
                A-1 Notes Percentage of Servicing Fees
            13.25%Class
                A-2 Notes Percentage of Servicing Fees
            22.29%Class
                A-3 Notes Percentage of Servicing Fees
            43.18%Class
                A-4 Notes Percentage of Servicing Fees
            15.44%Certificates
                Percentage of Servicing Fees
            5.85%Additional
                Servicing Compensation
              Paid to Servicer (Nissan Motor Acceptance Corporation)
            $0.00Gross
                Losses
            $(9,243)Principal
                Recoveries of Defaulted Receivables
            $3,820

















3




Average
      Rate and Percentages for the period from May 23, 2005 through March 31,
      2006:





Average
                Net Loss Ratio (including repossessions)
            0.48%





Number
                of
              Delinquent
              Accounts
            
            Dollar
                Amount of
              Delinquent
                Accounts31-60
                Days Delinquent
            5,413
            
            $95,33861-90
                Days Delinquent
            1,170
            
            $20,23691
                Days or More Delinquent
            281
            
            $4,948





**Item
      3.**  **LEGAL
      PROCEEDINGS** **.**





Nothing
      to report.





**Item
      4.**  **SUBMISSION
      OF MATTERS TO A VOTE OF SECURITY HOLDERS.**





Nothing
      to report.





**PART
      II**





**Item
      5.**  **MARKET
      FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER
      MATTERS.**





(a)
            There
                is no established public trading market for the common equity of
                the
                Trust.





(b)
            On
                March 31, 2006, there was one holder of record of the common equity
                issued
                by the Trust.





**Item
      9.**  **CHANGES
      IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
      DISCLOSURE.**





Nothing
      to report.





**PART
      III**









**Item
      12.**  **SECURITY
      OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT.**





Title
            
            Name
                and Address of
              Beneficial
                Owner
            
            Amount
                and Nature of
              Beneficial
                Ownership
            
            Percent
                of
              ClassCertificates
            
            Nissan
                Auto Receivables Corporation II
            
            Directly
                owns 100% of the Certificates of the Trust
            
            100%





**PART
      IV**




**Item
      15.**  **EXHIBITS,
      FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K.**





**(a)**  **List
      of documents filed as part of the Annual Report:**





The
      exhibits listed on the accompanying Exhibit Index on page 7 are filed as part
      of
      this report.






4




**(b)**  **Reports
      on Form 8-K:**





The
      Trust
      filed certain transaction documents in connection with the close of the
      transaction to issue the Notes on May 25, 2005, May 27, 2005 and June 2, 2005
      in
      Current Reports on Form 8-K. In addition, the Trust filed Current Reports on
      Form 8-K regarding monthly distributions of principal and interest to
      noteholders on June 30, 2005 for the month ended May 31, 2005, July 28, 2005
      for
      the month ended June 30, 2005, on August 25,
      2005
      for month ended July 31, 2005, on September 30, 2005 for month ended August
      31,
      2005, on October 28, 2005 for month ended September 30, 2005, on November 29,
      2005 for month ended October 31, 2005, on December 27, 2005 for month ended
      November 30, 2005, on January 30, 2006 for month ended December 31, 2005, on
      February 27, 2006 for month ended January 31, 2006, on March 29, 2006 for month
      ended February 28, 2006, and on April 28, 2006 for month ended March 31, 2006,
      and included in each such Form 8-K report, as exhibit thereto, was the monthly
      servicing report for each respective month end as provided by the Servicer
      to
      the Trustees.















































5







**SIGNATURES**








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.





Date:
      June 28, 2006








NISSAN
      AUTO
      RECEIVABLES 2005-B OWNER TRUST





By:  NISSAN
      AUTO RECEIVABLES CORPORATION II











By: /s/
      Kazuhiko Kazama___________________


Kazuhiko
      Kazama


Treasurer




































6








**EXHIBIT
      INDEX**









Exhibit
                No.
            
            Description
            
            Sequentially
              Numbered
              Page31
            
            Certification
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Relevant
                Rules and Regulations of the Securities and Exchange
                Commission
            
            899.1
            
            Report
                of Independent Registered Public Accounting Firm and Management’s
                Assertion on Compliance with Nissan Motor Acceptance Corporation’s
                Established Minimum Servicing Standards for Automobile Loans
            
            999.2
            
            Officer's
                Certificate of the Servicer Regarding Compliance, dated as of March
                31,
                2006
            
            13


























































7