**Exhibit 99.2**

** **

**Report of Independent 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 examinedmanagement’s assertion about AmeriCredit Corp. (the “Company”) compliance withthe minimum servicing standards identified in the Mortgage Bankers Associationof America’s *Uniform Single Attestation Program forMortgage Bankers* (“USAP”) as of and for the year ended December 31,2005 included in the accompanying management assertion.  Management is responsible for the Company’scompliance with those minimum servicing standards.  Our responsibility is to express an opinionon management’s assertion about the Company’s compliance based on ourexamination.

 

Our examination was madein accordance with attestation standards established by the American Instituteof Certified Public Accountants and, accordingly, included examining, on a testbasis, evidence about the Company’s compliance with the minimum servicingstandards and performing such other procedures as we considered necessary inthe circumstances.  We believe that ourexamination provides a reasonable basis for our opinion.  Our examination does not provide a legaldetermination on the Company’s compliance with the minimum servicing standards.

 

In our opinion,management’s assertion that the Company complied with the aforementionedminimum servicing standards as of and for the year ended December 31, 2005is fairly stated, in all material respects.

 

 

/s/ PricewaterhouseCoopersLLP

Dallas, Texas

February 28, 2006

 

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**Management’s Assertion Concerning Compliance**

**with USAP Minimum Servicing Standards**

 

February 28,2006

 

**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-DA.**

 

As of and for the periodended December 31, 2005, AmeriCredit Corp. and its subsidiaries havecomplied in all material respects with the minimum servicing standards setforth in the Mortgage Bankers Association of America’s *UniformSingle Attestation Program for Mortgage Bankers* (“USAP”), to theextent such procedures are 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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