**Exhibit 99.2**

** **

**Report ofIndependent Accountants**

 

To Board of Directors:

 

Re:                   **Sale and Servicing Agreement related to****AmeriCredit AutomobileReceivables Trust 2005-AX, AmeriCredit Automobile Receivables Trust 2005-1,AmeriCredit Automobile Receivables Trust 2005-BM, and AmeriCredit AutomobileReceivables Trust 2005-CF, and AmeriCredit Automobile Receivables Trust 2005-DAas of and for the year ended December 31, 2005.**

 

We have examined management’s assertion aboutAmeriCredit Corp. (the “Company”) compliance with the minimum servicingstandards identified in the Mortgage Bankers Association of America’s *Uniform Single Attestation Program for Mortgage Bankers* (“USAP”)as of and for the year ended December 31, 2005 included in the accompanyingmanagement assertion. Management is responsible for the Company’s compliancewith those minimum servicing standards. Our responsibility is to express anopinion on management’s assertion about the Company’s compliance based on ourexamination.

 

Our examination was made in accordance withattestation standards established by the American Institute of Certified PublicAccountants and, accordingly, included examining, on a test basis, evidenceabout the Company’s compliance with the minimum servicing standards andperforming such other procedures as we considered necessary in thecircumstances. We believe that our examination provides a reasonable basis forour opinion. Our examination does not provide a legal determination on theCompany’s compliance with the minimum servicing standards.

 

In our opinion, management’s assertion that theCompany complied with the aforementioned minimum servicing standards as of andfor the year ended December 31, 2005 is fairly stated, in all materialrespects.

 

 

/s/ PricewaterhouseCoopersLLP

Dallas, Texas

February 28, 2006

 

 

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**Management’sAssertion Concerning Compliance**

**with USAPMinimum Servicing Standards**

 

February 28, 2006

 

**Re: Saleand Servicing Agreement related to****AmeriCredit Automobile Receivables Trust 2005-AX, AmeriCreditAutomobile Receivables Trust 2005-1, AmeriCredit Automobile Receivables Trust2005-BM, and AmeriCredit Automobile Receivables Trust 2005-CF, and AmeriCreditAutomobile Receivables Trust 2005-DA.**

 

As of and for the period ended December 31, 2005,AmeriCredit Corp. and its subsidiaries have complied in all material respectswith the minimum servicing standards set forth in the Mortgage BankersAssociation of America’s *Uniform Single AttestationProgram for Mortgage Bankers* (“USAP”), to the extent such proceduresare applicable.

 

 
|  /s/ Daniel E.  Berce            |   |
|---------------------------------------|--------|
| Daniel E. Berce                       |
| President and Chief Executive Officer |

 

 
| /s/  Chris  Choate               |   |
|---------------------------------------|--------|
| Chris Choate                          |
| Executive Vice President,             |
| Chief Financial Officer and Treasurer |

 

 
| /s/  James  Fehleison              |   |
|-----------------------------------------|--------|
| James Fehleison                         |
| Executive Vice President and Controller |

 

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