**Exhibit 34.1**

**Report ofIndependent Registered Public Accounting Firm**

Board of Directors

Capital One Auto Finance,Inc.

We have examinedmanagement’s assertion included in the accompanying Report on Assessment ofCompliance with Servicing Criteria, that Capital One Auto Finance, Inc (the “Company”) complied with theservicing criteria set forth in Item 1122 (d) of the Securities and ExchangeCommission’s Regulation AB for the automobile loan servicing platform, exceptfor the instances of material noncompliance described therein, as of and forthe year ended December 31, 2006, and except for criteria 1122(d)(1)(iii),1122(d)(1)(iv), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(v), 1122(d)(2)(vi),1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),1122(d)(4)(xii), and 1122(d)(4)(xiii) which the Company has determined are notapplicable to the activities performed by them with respect to the servicingplatform covered by this report.  Referto Appendix A of management’s Report on Assessment of Compliance with ServicingCriteria for the asset-backed securities covered by this servicing platform(the “Platform”).  Management isresponsible for the Company’s compliance with the applicable servicingcriteria. Our responsibility is to express an opinion on management’s assertionabout the Company’s compliance with the applicable servicing criteria based onour examination.

Our examination wasconducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants, as adopted by the Public CompanyAccounting Oversight Board (United States) and, accordingly, includedexamining, on a test basis, evidence about the Company’s compliance with theapplicable servicing criteria and performing such other procedures as weconsidered necessary in the circumstances. Our examination included testing of less than all of the individualasset-backed transactions and securities that comprise the platform, testing ofless than all of the servicing activities related to the Platform, anddetermining whether the Company processed those selected transactions andperformed those selected activities in compliance with the servicing criteria.Furthermore, our procedures were limited to the selected transactions and servicingactivities performed by the Company during the period covered by this report.Our procedures were not designed to determine whether errors may have occurredeither prior to or subsequent to our tests that may have affected the balancesor amounts calculated or reported by the Company during the period covered bythis report for the selected transactions or any other transactions. We believethat our examination provides a reasonable basis for our opinion. Ourexamination does not provide a legal determination on the Company’s compliancewith the servicing criteria.

Our examination disclosedthe following material noncompliance with following servicing criteria,applicable to the Company’s platform covered by this report during the yearended December 31, 2006:  1122(d)(4)(xiv) — Charge-offs were not recognized and recorded inaccordance with the transaction agreements.

The information in theReport on Assessment of Compliance with Servicing Criteria in Item 2 ofAppendix C (i.e., remediation procedures) is presented by the Company forinformation purposes.  Such informationhas not been subjected to the procedures applied in our examination ofmanagement’s assertion as described above, and accordingly, we express noopinion on it.

In our opinion, exceptfor the material noncompliance described in the third paragraph, the Companycomplied, in all material respects, with the aforementioned applicableservicing criteria as of and for the year ended December 31, 2006 for theautomobile loan servicing platform.

/s/ Ernst & Young LLP

March28, 2007

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