Exhibit 34.1

Report of Independent Registered Public Accounting Firm

The Board of Directors 
USAA Federal Savings Bank

We have examined
managements assertion, included in the accompanying Certification Regarding
Compliance with Applicable Servicing Criteria (the Management Certification),
that USAA Federal Savings Bank (the Bank) complied with the servicing criteria
set forth in Item 1122 (d) of the Securities and Exchange Commissions
Regulation AB for the retail auto loan platform
(the Platform), as defined in the
Management Certification, except for the instance of material noncompliance
described therein, as of and for the year ended December 31, 2008 except for
criteria 1122(d)(1)(iii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi),
1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 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
the Bank has determined are not applicable to the activities performed by them
with respect to the servicing platform covered by this report. See Appendix A
for the asset backed transactions covered by this platform. Management is responsible for the Banks
compliance with those servicing criteria. Our responsibility is to express an
opinion on managements assertion about the Banks compliance with the
servicing criteria based on our examination.

Our examination was
conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants, as adopted by the Public Company Accounting
Oversight Board (United States) and, accordingly, included examining, on a test
basis, evidence about the Banks compliance with the applicable servicing
criteria 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 the Bank 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 the Bank 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 the Bank 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 the Banks compliance
with the servicing criteria.

Our examination disclosed
the following material noncompliance with servicing criteria 1122(d)(3)(i)(c)
applicable to the Bank during the year ended December 31, 2008. With respect to
the monthly distribution period from November 1, 2008 to November 30, 2008, the
required Form 10-Ds relating to the distribution reports for the December 2008
distribution date were not timely filed for five asset backed transactions.

In our opinion, except for
the material noncompliance described in the third paragraph, the Bank complied,
in all material respects, with the aforementioned servicing criteria as of and
for the year ended December 31, 2008.

/s/ Ernst & Young LLP

March 31, 2009

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|APPENDIX
 A
|            |                              
|1)          | USAA Auto Owner Trust
 2006-1
|            |                              
|2)          | USAA Auto Owner Trust
 2006-2
|            |                              
|3)          | USAA Auto Owner Trust
 2006-3
|            |                              
|4)          | USAA Auto Owner Trust
 2006-4
|            |                              
|5)          | USAA Auto Owner Trust
 2007-1
|            |                              
|6)          | USAA Auto Owner Trust
 2007-2
|            |                              
|7)          | USAA Auto Owner Trust
 2008-1
|            |                              
|8)          | USAA Auto Owner Trust
 2008-2
|            |                              
|9)          | USAA Auto Owner Trust
 2008-3

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