**Exhibit 34.1****Report of Independent Registered Public Accounting Firm**We have examined management’s assertion, included in the accompanying Report on Assessment ofCompliance With Applicable Servicing Criteria, as Administrator, that KeyBank National Association(the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securitiesand Exchange Commission’s Regulation AB for student loans securitized in 2006 (the “Platform”),except for the instances of material noncompliance described therein, as of and for the periodDecember 7, 2006 through December 31, 2006, and except for criteria 1122 (d)(1)(iii), 1122(d)(1)(iv), 1122 (d)(2)(iii), 1122 (d)(2)(vi), 1122 (d)(4)(ii), 1122 (d)(4)(iv), 1122 (d)(4)(v),1122 (d)(4)(vi), 1122 (d)(4)(vii), 1122 (d)(4)(viii), 1122 (d)(4)(ix), 1122 (d)(4)(x), 1122(d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii) and 1122 (d)(4)(xiv), which the Company hasdetermined are not applicable to the activities performed by them with respect to the Platformcovered by this report. Management is responsible for the Company’s compliance with the applicableservicing criteria. Our responsibility is to express an opinion on management’s assertion about theCompany’s compliance with the applicable servicing criteria based on our examination.Our examination was conducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants, as adopted by the Public Company Accounting OversightBoard (United States) and, accordingly, included examining, on a test basis, evidence about theCompany’s compliance with the applicable servicing criteria and performing such other procedures aswe considered necessary in the circumstances. Our examination included testing of less than all ofthe individual asset backed transactions and securities that comprise the Platform, testing of lessthan all of the servicing activities related to the Platform, and determining whether the Companyprocessed those selected transactions and performed those selected activities in compliance withthe servicing criteria. Furthermore, our procedures were limited to the selected transactions andservicing activities performed by the Company during the period covered by this report. Ourprocedures were not designed to determine whether errors may have occurred either prior to orsubsequent to our tests that may have affected the balances or amounts calculated or reported bythe Company during the period covered by this report for the selected transactions or any othertransactions. Although the Company is responsible for assessing compliance with Section1122(d)(4)(iii) of Regulation AB, there were no servicing activities performed by the Companyduring the period December 7, 2006 through December 31, 2006 that required these servicing criteriato be complied with. We believe that our examination provides a reasonable basis for our opinion.Our examination does not provide a legal determination on the Company’s compliance with theservicing criteria.
 

 
In our opinion, management’s assertion that the Company complied with the aforementioned servicingcriteria as of and for the period December 7, 2006 to December 31, 2006 for the 2006 student loanPlatform is fairly stated, in all material respects.          /s/ Ernst & Young LLP  Cleveland, Ohio