Report
      of Independent Registered Public Accounting Firm





The
      Board
      of Directors


CarMax
      Business Services, LLC:





We
      have
      examined management’s assessment, included in the accompanying *Report
      on Assessment of Compliance with Applicable Servicing Criteria* ,
      that
      CarMax Business Services, LLC (“CarMax”) complied with the servicing criteria
      set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation
      AB for all asset-backed securities transactions sponsored by CarMax involving
      motor vehicle retail installment sale contracts that were commenced with an
      initial bona fide offer after December 31, 2005 and that were registered with
      the SEC pursuant to the Securities Act of 1933 where the related asset-backed
      securities were outstanding during the fiscal year ended February 28, 2007
      (the
      Platform), except for servicing criteria 1122(d)(1)(iii),
      1122(d)(1)(iv), 1122(d)(2)(vi), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
      1122(d)(4)(xii), 1122(d)(4)(xiii ),
      and 1122(d)(4)(xv) ,
      which
      CarMax has determined are not applicable to the activities it performs with
      respect to the Platform, as of and for the fiscal year ended February 28, 2007. Appendix
      B to the accompanying *Report
      on Assessment of Compliance with Applicable Servicing Criteria* identifies the individual asset-backed transactions and securities defined
      by
      management as constituting the Platform.  Management
      is responsible for CarMax’s compliance with those servicing criteria. Our
      responsibility is to express an opinion on management’s assessment about
      CarMax’s compliance based on our examination.





Our
      examination was conducted in accordance with the standards of the Public Company
      Accounting Oversight Board (United States) **** and,
      accordingly, included examining, on a test basis, evidence about CarMax’s
      compliance with the servicing criteria specified above and performing such
      other
      procedures as we considered necessary in the circumstances. Our examination
      included testing of less than all of the individual asset-backed transactions
      and securities that comprise the Platform, testing of less than all of the
      servicing activities related to the Platform, and determining whether CarMax
      processed those selected transactions and performed those selected activities
      in
      compliance with the servicing criteria. Furthermore, our procedures were limited
      to the selected transactions and servicing activities performed by CarMax during
      the period covered by this report. Our procedures were not designed to determine
      whether errors may have occurred either prior to or subsequent to our tests
      that
      may have affected the balances or amounts calculated or reported by CarMax
      during the period covered by this report for the selected transactions or any
      other transactions. We believe that our examination provides a reasonable basis
      for our opinion. Our examination does not provide a legal determination on
      CarMax’s compliance with the servicing criteria.





As
      described in the accompanying *Report
      on Assessment of Compliance with Applicable Servicing Criteria* ,
      for
      servicing criteria 1122(d)(2)(i),
      1122(d)(2)(ii), and 1122(d)(4)(vii) ,
      CarMax
      has engaged various vendors to perform the activities required by these
      servicing criteria. CarMax has determined that these vendors are not considered
      a “servicer” as defined in Item 1101(j) of Regulation AB, and CarMax has elected
      to take responsibility for assessing compliance with the servicing criteria
      applicable to each vendor as permitted by Interpretation 17.06 of the SEC
      Division of Corporation Finance Manual of Publicly Available Telephone
      Interpretations (“Interpretation 17.06”).  As permitted by Interpretation
      17.06, CarMax has asserted that it has policies and procedures in place designed
      to provide reasonable assurance that the vendors’ activities comply in all
      material respects with the servicing criteria applicable to each vendor.
 CarMax is solely responsible for determining that it meets the SEC
      requirements to apply Interpretation 17.06 for the vendors and related criteria
      as described in its assertion, and we performed no procedures with respect
      to
      CarMax’s eligibility to apply Interpretation 17.06.





In
      our
      opinion, management’s assessment that CarMax complied with the aforementioned
      servicing criteria, including servicing criteria 1122(d)(2)(i),
      1122(d)(2)(ii), and 1122(d)(4)(vii) for
      which
      compliance is determined based on Interpretation 17.06 as described above,
      as of
      and for the fiscal year ended February 28, 2007 is fairly stated, in all
      material respects.











Richmond,
      Virginia


May
      25,
      2007