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                                                                   EXHIBIT 99(g)



                                                          ASSURANCE AND ADVISORY
                                                               BUSINESS SERVICES





REPORT ON ASSERTIONS ON COMPLIANCE
WITH SPECIFIED KEY ALTERNATIVE
LOAN PROGRAM REQUIREMENTS -
KEYCORP STUDENT LOAN TRUST 2000 - B


GREAT LAKES EDUCATIONAL LOAN SERVICES, INC.

YEAR ENDED DECEMBER 31, 2002








                                                                 [ERNST & YOUNG]

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                                                                   Page 21 of 25








REPORT ON ASSERTIONS ON COMPLIANCE WITH SPECIFIED
KEY ALTERNATIVE LOAN PROGRAM REQUIREMENTS -
KEY CORP STUDENT LOAN TRUST 2000 - B
GREAT LAKES EDUCATIONAL LOAN SERVICES, INC.


Year ended December 31, 2002




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                                                                   Page 22 of 25




                        Report of Independent Accountants


We have examined management's assertion, included in the accompanying Report of
Management on Compliance with Specified Key Alternative Loan Program
Requirements, that Great Lakes Educational Loan Services, Inc. (Great Lakes)
complied with the specified requirements of the Subservicing Agreement (KeyCorp
Student Loan Trust 2000-B) between Key Bank USA, National Association and Great
Lakes dated as of September 1, 2000 (Subservicing Agreement) during the year
ended December 31, 2002. Management is responsible for Great Lakes' compliance
with those requirements. Our responsibility is to express an opinion on
management's assertion about Great Lakes' compliance based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, included examining, on a test basis, evidence about Great Lakes'
compliance with those requirements 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 on Great Lakes' compliance with specified requirements.

In our opinion, management's assertion that Great Lakes complied with the
aforementioned requirements during the year ended December 31, 2002 is fairly
stated, in all material respects.

This report is intended solely for the information and use of the audit
committee and management of Great Lakes Educational Loan Services, Inc.; Bank
One, National Association; Bankers Trust Company; Moody's Investor Services,
Inc.; Standard and Poor's Ratings Services; Fitch IBCA; and Key Bank USA,
National Association, and is not intended to be and should not be used by anyone
other than these specified parties.



                                        /s/ ERNST & YOUNG LLP


January 3, 2003


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                                                                   Page 23 of 25


     REPORT OF MANAGEMENT ON COMPLIANCE WITH SPECIFIED KEY ALTERNATIVE LOAN
                              PROGRAM REQUIREMENTS

The following assertions relate to Great Lakes Educational Loan Services, Inc.'s
(Great Lakes') administration as subservicer of the Key Alternative Loan Program
on behalf of Key Bank USA, National Association (Key Bank) as Master Servicer
for the KeyCorp Student Loan Trust 2000-B for the year ended December 31, 2002,
in accordance with the Subservicing Agreement between Key Bank and Great Lakes
dated as of September 1, 2000 (Subservicing Agreement).

We as members of management of Great Lakes are responsible for complying with
the requirements of the Subservicing Agreement. We also are responsible for
establishing and maintaining effective internal control over compliance with the
Subservicing Agreement. We have performed an evaluation of Great Lakes'
compliance with the requirements of the Subservicing Agreement, including those
described below, as of December 31, 2002, and for the year ended December 31,
2002. Based on this evaluation, we assert that during the year ended December
31, 2002 Great Lakes complied with the following requirements of the
Subservicing Agreement.

1.  The loan information (principal loan balances, accrued interest balances,
    interest rate, loan status, delinquency aging and payment transactions)
    reported to the Master Servicer during the year ended December 31, 2002
    agrees with Great Lakes' computer records - and as of December 31, 2002, we
    had effective internal control over compliance with requirements that such
    information be in agreement.

2.  The loans reported to the Master Servicer during the year ended December 31,
    2002 were supported by collateral documents maintained by Great Lakes - and
    as of December 31, 2002, we had effective internal control over compliance
    with custodial requirements.

3.  Upon receipt of Student Status Confirmation Reports or other notification of
    change information for loans serviced during the year ended December 31,
    2002, we accurately updated - and as of December 31, 2002, we had effective
    internal control over compliance with requirements to accurately update -
    loan records for changes to student status, including conversion to payment
    status, in accordance with Key Alternative Loan Program guidelines.

4.  For loans serviced during the year ended December 31, 2002, we: (a)
    calculated - and as of December 31, 2002, we had effective internal control
    over compliance with requirements to calculate - interest and principal in
    accordance with Key Alternative Loan Program guidelines and (b) applied -
    and as of December 31, 2002, we had effective internal control over
    compliance with requirements to apply - loan payments effective with the day
    of receipt by Great Lakes, or for payments received by the lender or Great
    Lakes' third party lock box as of the enumerated date.



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                                                                   Page 24 of 25


5.  For loans serviced during the year ended December 31, 2002, we complied
    with - and as of December 31, 2002, we had effective internal control over
    compliance with - due diligence requirements specified in the Subservicing
    Agreement for the collection of delinquent loans, including the efforts
    specified under the Higher Education Act and other comparable student loan
    programs we service.

6.  For loans serviced during the year ended December 31, 2002, we complied
    with - and as of December 31, 2002, we had effective internal control over
    compliance with - transferring defaulted loan information to the Master
    Servicer.



                                                /s/ MICHAEL J. NOACK
                                                ------------------------------
                                                Michael J. Noack
                                                Chief Servicing Officer



January 3, 2003