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                                                                   Page 20 of 24
                                                                   EXHIBIT 99(g)

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, 2003

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                                                                   Page 21 of 24

                        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, as amended (Subservicing Agreement) during
the year ended December 31, 2003. 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, 2003, 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.; JP
Morgan Chase Bank, formally known as Bank One, National Association, Deutsche
Bank Trust Company Americas, formally known as Bankers Trust Company; Moody's
Investor Services, inc.; Standard and Poor's Ratings Services; Fitch IBCA; MBIA
Insurance Corporation; 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 30, 2004

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                                                                   Page 22 of 24

     Report of Management of 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, 2003,
in accordance with the Subservicing Agreement between Key Bank and Great Lakes
dated as of September 1, 2000, as amended (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 these
described below, as of December 31, 2003, and for the year ended December 31,
2003. Based on this evaluation, we assert that during the year ended December
31, 2003 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, 2003
     agrees with Great Lakes' computer records - and as of December 31, 2003, 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, 2003 were supported by collateral documents maintained by Great Lakes -
     and as of December 31, 2003, 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,
     2003, we accurately updated - and as of December 31, 2003, 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, 2003, we: (a)
     calculated - and as of December 31, 2003, 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, 2003, 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 23 of 24

5.   For loans serviced during the period January 1, 2003 through November 30,
     2003, we complied with - and 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, 2003, we camplied
     with - and as of December 31, 2003. We had effective internal control over
     compliance with - transferring defaulted loan information to the Master
     Service.

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

January 30, 2004