Exhibit
      34.1




Report
      of
      Independent Registered Public Accounting Firm (Deloitte & Touche
      LLP)


















**REPORT
        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
  Board
        of
        Directors of
 Nissan
        Motor Acceptance Corporation and Subsidiaries:
  We
        have
        examined Nissan Motor Acceptance Corporation and subsidiaries’ (collectively,
        the “Company”) compliance with the servicing criteria set forth in Item 1122 (d)
        of the Securities and Exchange Commission’s Regulation AB for the Company’s
        asset-backed securities transactions involving motor vehicle retail installment
        sale contracts and lease contracts serviced by the Company and included in
        public securitizations during 2006 (the “Platform”) described in the
        accompanying Management’s Report on Assessment of Compliance with SEC Regulation
        AB Servicing Criteria as of and for the year ended December 31, 2006, excluding
        criteria 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(vi), 1122
        (d)(4)(ix), 1122 (d)(4)(x) and 1122 (d)(4)(xv), which management has determined
        are not applicable to the activities performed by the Company with respect
        to
        the Platform. Management is responsible for the Company’s compliance with the
        servicing criteria. Our responsibility is to express an opinion on the Company’s
        compliance with the servicing criteria based on our examination.
  Our
        examination was conducted in accordance with attestation standards established
        by the American Institute of Certified Public Accountants, as adopted by
        the
        Public Company Accounting Oversight Board (United States) and, accordingly,
        included examining, on a test basis, evidence about the Company’s compliance
        with the applicable servicing criteria, including tests on a sample basis
        of the
        servicing activities related to the Platform, determining whether the Company
        performed those selected activities in compliance with the servicing criteria
        during the specified period, and performing such other procedures as we
        considered necessary in the circumstances. Our procedures were limited to
        selected servicing activities performed by the Company during the period
        covered
        by this report and, accordingly, such samples may not have included servicing
        activities related to each specific asset-backed transaction included in
        the
        Platform. Further, an examination is not designed to detect noncompliance
        arising from errors that may have occurred prior to the period specified
        above
        that may have affected the balances or amounts calculated or reported by
        the
        Company during the period covered by this report. 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 the servicing
        criteria.
  Our
        examination disclosed the following material noncompliance with 1122 (d)(2)(i)
        applicable to the Company during the year ended December 31, 2006. The material
        noncompliance resulted from four payments on pool assets being deposited
        into
        the respective custodial bank accounts later than the period specified in
        the
        related transaction agreement.
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   In
        our
        opinion, except for the material instance of noncompliance described in the
        preceding paragraph, the Company complied with the aforementioned applicable
        servicing criteria as of and for the year ended December 31, 2006, for the
        Platform, in all material respects.
   /s/
        DELOITTE & TOUCHE LLP
  
 Nashville,
        Tennessee
 March 30,
        2007
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