**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C. 20549**


**____**




**FORM
      10-K**





**FOR
      ANNUAL AND TRANSITION REPORTS**


**PURSUANT
      TO SECTIONS 13 OR 15(d) OF THE**


**SECURITIES
      EXCHANGE ACT OF 1934**














(Mark
      One)




x
              ANNUAL
                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                  SECURITIESEXCHANGE
                  ACT OF 1934


For
      the
      fiscal year ended December 31, 2006





or




o
              TRANSITION
                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURI-TIES
                  EXCHANGE ACT OF 1934




For
      the
      transition period from ________ to ________




Commission
      File Number:  001-31874








Lehman
      ABS Corporation,


on
      behalf
      of:


Corporate
      Backed Trust Certificates, AIG Debenture-Backed Series 2002-10
      Trust





(Exact
      Name of Registrant as Specified in Its Charter)





Delaware
            
            13-3447441**(**State
                or other jurisdiction of incorporation or organization)
            
            (I.R.S.
                Employer Identification No.)





745
                Seventh Avenue, New York, New York
            
            10019(Address
                of principal executive offices)
            
            (Zip
                Code)





Registrant's
      telephone number, including area code: (212) 526-7000





Securities
      registered pursuant to Section 12(b) of the Act:





Title
                of Class
            
            Name
                of Registered Exchange




Corporate
                Backed Trust Certificates, AIG Debenture-Backed Series
                2002-10
            New
                York Stock Exchange (“NYSE”)







Securities
      registered pursuant to Section 12(g) of the Act: None











Indicate
      by check mark if the registrant is a well-known seasoned issuer, as defined
      in
      Rule 405 of the Securities Act.


Yes
o No
x




Indicate
      by check mark if the registrant is not required to file reports pursuant to
      Section 13 or Section 15(d) of the Act.


Yes
o No
x




Indicate
      by check mark whether the registrant: (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for
      the past 90 days


Yes
x No
o




Indicate
      by check mark if disclosure of delinquent filers pursuant to Item 405 of
      Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not
      be contained, to the best of registrant’s knowledge, in definitive proxy or
      information statements incorporated by reference in Part III of this Form 10-K
      or any amendment to this Form 10-K. x




Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, or a non-accelerated filer. See definition of “accelerated
      filer and large accelerated filer” in Rule 12b-2 of the Act.


Large
                  Accelerated Filer o
              Accelerated
                  Filer o
              Non-Accelerated
                  Filer x
  Indicate
        by check mark whether the registrant is a shell company (as defined in Rule
        12b-2 of the Act).


Yes
o No
x




State
      the
      aggregate market value of the voting and non-voting common equity held by
      non-affiliates computed by reference to the price at which the common equity
      was
      last sold, or the average bid and asked price of such common equity, as of
      the
      last business day of the registrant’s most recently completed second fiscal
      quarter:




The
      registrant has no voting stock or class of common stock that is held by
      non-affiliates.









**DOCUMENTS
      INCORPORATED BY REFERENCE**




The
      distribution reports to security holders filed on Form 8-K during the fiscal
      year in lieu of reports on Form 10-Q which includes the reports filed on Form
      8-K listed in Item 15(a) hereto.




**Introductory
      Note**




Lehman
      ABS Corporation (the “Depositor”) is the Depositor in respect of the Corporate
      Backed Trust Certificates, AIG Debenture-Backed Series 2002-10 Trust (the
“Trust”), a common law trust formed pursuant to the Standard Terms for Trust
      Agreements, dated as of January 16, 2001, **** between
      the Depositor and U.S. Bank Trust National Association, as trustee (the
“Trustee”), as supplemented by a Series Supplement (the “Series Supplement”)
      dated as of June 6, 2002 **** in
      respect of the Trust. The Trust’s assets consist solely of debentures issued by
      SunAmerica, Inc., predecessor to American International Group, Inc . The
      Certificates do not represent obligations of or interests in the Depositor
      or
      the Trustee.




American
      International Group, Inc. , successor to SunAmerica, Inc., the issuer of the underlying securities, is
      subject to the information reporting requirements of the Securities Exchange
      Act
      of 1934, as amended (the “Exchange Act”). For information on the issuer of the
      underlying securities, please see its periodic and current reports filed with
      the Securities and Exchange Commission (the “Commission”) under American
      International Group, Inc.’s Exchange Act file number, 001-08787. The
      Commission maintains a site on the World Wide Web at “http://www.sec.gov” at
      which users can view and download copies of reports, proxy and information
      statements and other information regarding issuers filed electronically through
      the Electronic Data Gathering, Analysis and Retrieval system, or “EDGAR.”
Periodic and current reports and other information required to be filed pursuant
      to the Exchange Act by the issuer of the underlying securities may be accessed
      on this site. Neither the Depositor nor the Trustee has participated in the
      preparation of such reporting documents, or made any due diligence investigation
      with respect to the information provided therein. Neither the Depositor nor
      the
      Trustee has verified the accuracy or completeness of such documents or reports.
      There can be no assurance that events affecting the issuer of the underlying
      securities or the underlying securities have not occurred or have not yet been
      publicly disclosed which would affect the accuracy or completeness of the
      publicly available documents described above.






2




**PART
      I**




Item
      1. Business.


Not
      Applicable





Item
      1A. Risk Factors.


Not
      Applicable





Item
      1B. Unresolved Staff Comments .


Not
      Applicable





Item
      2. Properties.


Not
      Applicable





Item
      3. Legal Proceedings.


None





Item
      4. Submission of Matters to a Vote of Security Holders.


None





**PART
      II**




Item
      5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer
      Purchases of Equity Securities.


The
      publicly offered Certificates representing investors’ interest in the Trust are
      represented by one or more physical Certificates registered in the name of
“Cede
& Co.”, the nominee of The Depository Trust Company. Those publicly offered
      Certificates are listed on the NYSE.




Item
      6. Selected Financial Data.


Not
      Applicable





Item
      7. ** Management’s
      Discussion and Analysis of Financial Condition and Results of
      Operation.


Not
      Applicable





Item
      7A. ** Quantitative
      and Qualitative Disclosures About Market Risk.


Not
      Applicable





Item
      8. Financial Statements and Supplementary Data.


Not
      Applicable





Item
      9. Changes in and Disagreements With Accountants on Accounting and Financial
      Disclosure.


None





Item
      9A. Controls and Procedures.


Not
      Applicable





Item
      9B. Other Information.


None






3




**PART
      III**




Item
      10. Directors, Executive Officers and Corporate Governance.


Not
      Applicable





Item
      11. Executive Compensation.


Not
      Applicable





Item
      12. Security Ownership of Certain Beneficial Owners and Management and Related
      Stock Matters .


Not
      Applicable





Item
      13. Certain Relationships and Related Transactions, and Director
      Independence.


None





Item
      14. Principal Accounting Fees and Services.


Not
      Applicable








**PART
      IV**




Item
      15. Exhibits, Financial Statement Schedules .





(a)
            The
                following documents have been filed as part of this
                report.





1.
            Trustee’s
                Distribution Statements documented on Form 8-K regarding the distributions
                from the Trust to the certificateholders for the period from January
                1,
                2006 through and including December 31, 2006 have been filed with
                the
                Securities and Exchange Commission and are hereby incorporated by
                reference. Filing dates are listed
                below:




Trust
                Description
            Distribution
                Date
            Filed
                onCorporate
                Backed Trust Certificates, AIG Debenture-Backed Series 2002-10
                Trust
            01/31/2006
              07/31/2006
            02/10/2006
              08/11/2006







2.
            None.




3.
            Exhibits:









31.1
–
                Certification by Senior Vice President of the Registrant pursuant
                to 15
                U.S.C. Section 7241, as adopted pursuant to Section 302 of the
                Sarbanes-Oxley Act of 2002.









31.2
–
                    Annual
                    Compliance Report by Trustee pursuant to 15 U.S.C. Section 7241,
                    as
                    adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
                    2002.


(b)
            See
                Item 15(a) above.





(c)
            Not
                Applicable.






4




**SIGNATURES**




Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned thereunto
      duly authorized.







Lehman
              ABS
              Corporation, as Depositor for the Trust (the “Registrant”)Date: March
              21, 2007
            By:
            /s/ Charles
                M. WeaverName:
                Charles M. WeaverTitle:  
                Senior Vice President




5




**EXHIBIT
      INDEX**




**Reference**
              **Number
                per**
              **Item
                601 of**
              **Regulation
                SK******
            **Description
                of Exhibits******
            **Exhibit
                Number**
              **in
                this Form 10-K******(31.1)
            Certification
                by Senior Vice President of the Registrant pursuant to 15 U.S.C.
                Section
                7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act
                of
                2002.
            31.1(31.2)
            Annual
                Compliance Report by Trustee pursuant to 15 U.S.C. Section 7241,
                as
                adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
                2002.
            31.2








6