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|KPMG | KPMG LLP
						Suite 2300
						Three Wachovia Center
						401 South Tryon Street
						Charlotte, NC 28202-1911

Report of Independent Registered Public Accounting Firm

The Board of Directors
Wachovia Bank, National Association

We have examined Wachovia Bank, National Association's (the Company), as servicer of Wachovia Auto Owner Trust 2004-B (the
Trust), compliance with the applicable servicing criteria set forth in the Section 229.1122 (Item 1122) (d) of Securities and Exchange
Commission's Release No. 8518, Asset-Backed Securities (Regulation AB), except for applicable criteria (1).ii., (1).iii., (2).iii.,
(2).vi., (4).iii., (4).x., (4).xi., (4).xii. and (4).xiii., which the Company has interpreted as being inapplicable to the servicing of the auto loans
held by the Trust, as of and for the period from August 31, 2004 (inception of the Trust) to December 31, 2004.  The Company's management is
responsible for the Company's compliance with the applicable servicing criteria.  Our responsibility is to express an opinion on the Company's
compliance based on our examinationOur examination was conducted in accordance with attestation standards established by the Public Company Acounting Oversight
Board (United States) and, accordingly, included examining, on a test basis, evidence about the Bank's compliance with the applicable servicing
criteria and performing such other procedures as we considered necessary in the circumstances.  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 applicable servicing criteria.Our examination disclosed the following material non-compliance with the applicable servicing criteria by the Company as of and
for the period from August 31, 2004 (inception of the Trust) to December 31, 2004.  The Company did not prepare reconciliations of the Collection
Account, Reserve Fund, Yield Supplement Account, and Note Payment Account as of and for the period from August 31, 2004 (inception of the Trust)
to December 31, 2004 and therefore did not comply with Regulation AB applicable criteria number (2).vii that (1) reconciliations be prepared
on a monthly basis for all asset-backed securities related bank accounts, including custodial accounts and related bank clearing accounts, (2)
custodial bank account reconciliations be prepared within 30 calendar days after the bank statement cutoff date, (3) custodial bank account
reconciliations are reviewed and approved by someone other than the person who prepared the reconciliations and (4) custodial bank
reconciliations contain explanations for reconciling items and that reconciling items are resolved within 90 calendar days of their original
identification.In our opinion, except for the material non-compliance described in the third paragraph, the Company complied, in all material
respects, with the aforementioned applicable servicing criteria as of and for the period from August 31, 2004 (inception of the Trust) to
December 31, 2004/s/KPMG, LLP

Charlotte, NC
March 11, 2005