**UNITED STATESSECURITIES AND EXCHANGE COMMISSION**

**Washington,D.C. 20549**

**FORM 10-K**

**x**                              ANNUALREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934

**Forthe fiscal year ended December 31, 2006.**

**OR**

**o**                                 TRANSITIONREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934

**CommissionFile Number of issuing entity: 333-130656-02**

**CNH EQUIPMENT TRUST 2006-B**

(Exact name of issuingentity as specified in its charter)

**CommissionFile Number of depositor:  333-130656**

**CNH CAPITAL RECEIVABLES LLC**

(Exactname of depositor as specified in its charter)

**CNH CAPITAL AMERICA LLC**

(Exactname of sponsor as specified in its charter)

| **Delaware**                                                                          |   | **20-5497676**                        |
|---------------------------------------------------------------------------------------|--------|---------------------------------------|
| (State or other  jurisdiction of incorporation or organization of the issuing entity) |   | (I.R.S. Employer  Identification No.) |
|                                                                                  |   |                                  |
| **c/o The  Bank of New York (Delaware)**                                              |   |                                  |
| **White  Clay Center, Route 273**                                                     |   |                                  |
| **Newark,  Delaware**                                                                 |   | **19711**                             |
| (Address of  principal executive offices of issuing entity)                           |   | (Zip Code)                            |

**(302)283-8079**

(Registrant’stelephone number, including area code)

Securitiesregistered pursuant to Section 12(b) of the Act: **None**.

Securitiesregistered pursuant to Section 12(g) of the Act: **None**.

Indicateby check mark if the registrant is a well-known seasoned issuer, as defined inRule 405 of the Securities Act. Yes o   No  x

Indicateby check mark if the registrant is not required to file reports pursuant toSection 13 or Section 15(d) of the Act. Yes o   No  x

Indicateby check mark whether the registrant (1) has filed all reports required to befiled by Section 13 or 15(d) of the Securities Exchange Act of 1934 duringthe preceding 12 months (or for such shorter period that the registrant wasrequired to file such reports), and (2) has been subject to such filing requirementsfor the past 90 days.x Yes    o No

Indicateby check mark if disclosure of delinquent filers pursuant to Item 405 ofRegulation S-K (§ 229.405 of this chapter) is not contained herein, and willnot be contained, to the best of registrant’s knowledge, in definitive proxy orinformation statements incorporated by reference in Part III of thisForm 10-K or any amendment to this Form 10-K.  x

Indicateby check mark whether the registrant is a large accelerated filer, anaccelerated filer, or a non-accelerated filer. See definition of “acceleratedfiler and large accelerated filer” in Rule 12b-2 of the Exchange Act.Check one:

Largeaccelerated filer  o     Accelerated filer  o     Non-accelerated filer x

Indicateby check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).: Yes o   No x

State the aggregatemarket value of the voting and non-voting common equity held by non-affiliatescomputed by reference to the price at which the common equity was last sold, orthe average bid and asked price of such common equity, as of the last businessday of the registrant’s most recently completed second fiscal quarter.  Registranthas no voting or non-voting common equity outstanding held by non-affiliates.

 

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**PART I**

CNHEquipment Trust 2006-B (the “Trust”) is a trust established under the laws ofthe State of Delaware by the Trust Agreement dated September 1, 2006between CNH Capital Receivables LLC (the “Seller”), and The Bank of New York,as owner trustee.  New Holland CreditCompany, LLC, (the “Servicer”), is the Servicer under a Sale and ServicingAgreement (the “Sale and Servicing Agreement”) dated as of September 1,2006 among the Servicer, the Seller and the Trust.  The Trust issued $1,300,000,000 in aggregateprincipal amount of asset-backed notes, Classes A-1, A-2, A-3, A-4 and B (the “Notes”),pursuant to an Indenture dated as of September 1, 2006, between the Trustand JPMorgan Chase Bank, as indenture trustee. On October 1, 2006, The Bank of New York Trust Company, N.A. becamethe successor Indenture Trustee, as described in the registrant’s Form 8-Kfiled on October 5, 2006.

Thefollowing Items have been omitted in accordance with General Instruction Jto Form 10-K:

# **Item1.  ****                             Business.**

**Item 1A.****                          Risk Factors.**

# **Item2.  ****                             Properties.**

# **Item3.  ****                             LegalProceedings.**

# **Item 4.  ****                             Submissionof Matters to a Vote of Security Holders.**

# **Item 1B.****                          UnresolvedStaff Comments.**

NotApplicable.

**PART II**

The following Items havebeen omitted in accordance with General Instruction J to Form 10-K:

 

# **Item5.  ****                             Marketfor Registrant’s Common Equity, Related Stockholder Matters and IssuerPurchases of Equity Securities.**

# **Item6.  ****                             SelectedFinancial Data.**

# **Item7.  ****                             Management’sDiscussion and Analysis of Financial Condition and Results of Operations.**

# **Item 7A.****                          Quantitativeand Qualitative Disclosures About Market Risk.**

# **Item8.  ****                             FinancialStatements and Supplementary Data.**

# **Item9.  ****                             Changesin and Disagreements With Accountants on Accounting and Financial Disclosure.**

# **Item 9A.****                          Controlsand Procedures.**

# **Item 9B.****                          OtherInformation.**

# None.

**PART III**

The following Items havebeen omitted in accordance with General Instruction J to Form 10-K:

 

# **Item10.  ****                      Directors,Executive Officers and Corporate Governance.**

# **Item11.  ****                      ExecutiveCompensation.**

# **Item12.  ****                      SecurityOwnership of Certain Beneficial Owners and Management and Related StockholderMatters.**

# **Item13.  ****                      CertainRelationships and Related Transactions, and Director Independence.**

# **Item 14.  ****                      PrincipalAccountant Fees and Services.**

**PART IV**

# **Item 15.  ****                      Exhibits andFinancial Statements Schedules.**

## (a)      (1)          Notapplicable.

### (2)          Notapplicable.

### (3)          Theexhibits filed in response to Item 601 of Regulation S-K are listed in theExhibit Index.

2

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## (b)     Exhibits.

 
| Exhibit Number     | ** ** | **Description**                                                                                                                                                                                                                                                                                                                                                       |
|--------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ** **         |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  3.1:**  |       | Certificate of Formation of CNH Capital Receivables  LLC (Filed as Exhibit 3(a) to registrant’s Form S-3 filed on December 23,  2005, and incorporated herein by reference).                                                                                                                                                                                     |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  3.2:**  |       | Limited Liability Company Agreement of CNH Capital  Receivables LLC (Filed as Exhibit 3(b) to registrant’s Form S-3 filed on  December 23, 2005, and incorporated herein by reference).                                                                                                                                                                          |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.1:**  |       | Indenture, dated as of September 1, 2006, between  CNH Equipment Trust 2006-B and JPMorgan Chase Bank, N.A., as indenture  trustee (Filed as  Exhibit 4.1 of  the Trust’s Current Report on Form 8-K filed on September 25, 2006, and  incorporated herein by reference).                                                                         |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.2:**  |       | Trust Agreement, dated as of September 1, 2006,  between CNH Capital Receivables LLC and The Bank of New York, as trustee  (Filed as  Exhibit 4.2 of the  Trust’s Current Report on Form 8-K filed on September 25, 2006, and  incorporated herein by reference).                                                                                 |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.3:**  |       | Co-Trustee Agreement, dated as of September 1, 2006,  between The Bank of New York and The Bank of New York (Delaware) (Filed as Exhibit 4.3  of the Trust’s Current Report on Form 8-K filed on September 25, 2006,  and incorporated herein by reference).                                                                                           |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.4:**  |       | Sale and Servicing Agreement, dated as of September  1, 2006, among CNH Capital Receivables LLC, New Holland Credit Company, LLC  and CNH Equipment Trust 2006-B (Filed as  Exhibit 4.4 of the Trust’s Current  Report on Form 8-K filed on September 25, 2006, and incorporated herein  by reference).                                           |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.5:**  |       | Purchase Agreement, dated as of September 1, 2006,  between CNH Capital America LLC and CNH Capital Receivables LLC (Filed as  Exhibit 4.5 of the Trust’s Current  Report on Form 8-K filed on September 25, 2006, and incorporated herein  by reference).                                                                                        |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.6:**  |       | Administration Agreement, dated as of September 1,  2006, among CNH Equipment Trust 2006-B, New Holland Credit Company, LLC,  JPMorgan Chase Bank, N.A. and The Bank of New York (Filed as  Exhibit 4.6 of the Trust’s Current  Report on Form 8-K filed on September 25, 2006, and incorporated herein  by reference).                           |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.7:**  |       | Backup Servicing Agreement, dated as of September 1,  2006, among CNH Capital Receivables LLC, New Holland Credit Company, LLC, CNH  Equipment Trust 2006-B and Systems & Services Technologies, Inc. (Filed  as  Exhibit 4.7 of the Trust’s  Current Report on Form 8-K filed on September 25, 2006, and incorporated  herein by reference). |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.8:**  |       | ISDA Master Agreement (Class A-4 Notes), dated as of  September 19, 2006, between Bank of America, N.A. and CNH Equipment Trust  2006-B (Filed as  Exhibit 4.8 of  the Trust’s Current Report on Form 8-K filed on September 25, 2006, and  incorporated herein by reference).                                                                    |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.9:**  |       | Confirmation (Class A-4 Notes) to ISDA Master  Agreement, dated as of September 19, 2006, between CNH Equipment Trust 2006-B  and Bank of America, N.A. (Filed as  Exhibit 4.9  of the Trust’s Current Report on Form 8-K filed on September 25, 2006,  and incorporated herein by reference).                                                    |
|               |       |                                                                                                                                                                                                                                                                                                                                                                  |
| **Exhibit  4.10:** |       | Schedule (Class A-4 Notes) to the ISDA Master  Agreement, dated as of September 19, 2006, between CNH Equipment Trust 2006-B  and Bank of America, N.A. (Filed as  Exhibit 4.10  of the Trust’s Current Report on Form 8-K filed on September 25, 2006,  and incorporated herein by reference).                                                   |

 

3

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| **Exhibit 10.1:**  |   | Underwriting Agreement, dated September 7, 2006,  among CNH Capital Receivables LLC, CNH Capital America LLC, Deutsche Bank  Securities Inc. and Banc of America Securities LLC, as representatives of the  underwriters (Filed as Exhibit 1.1 of the Trust’s Current Report on  Form 8-K filed on September 25, 2006, and incorporated herein by  reference). |
|--------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  31.1:** |   | Section 302 Certification.                                                                                                                                                                                                                                                                                                                                                    |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  33.1:** |   | Certification Regarding Compliance with Applicable  Servicing Criteria (New Holland Credit Company, LLC).                                                                                                                                                                                                                                                                     |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  33.2:** |   | Management’s Report on Assessment of Compliance with  Applicable Servicing Criteria (JPMorgan Chase Bank, N.A.) (Addressing period  prior to October 1, 2006).                                                                                                                                                                                                           |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  33.3:** |   | Assertion of Compliance with Applicable Servicing  Criteria (The Bank of New York Trust Company, N.A.).                                                                                                                                                                                                                                                                       |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  33.4:** |   | Management’s Report on Assessment of Compliance with  Applicable Servicing Criteria (JPMorgan Chase Bank, N.A.) (Addressing period  from October 1, 2006 through December 31, 2006).                                                                                                                                                                                     |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  34.1:** |   | Report of Independent Registered Public Accounting  Firm (Deloitte & Touche LLP).                                                                                                                                                                                                                                                                                         |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  34.2:** |   | Report of Independent Registered Public Accounting  Firm (PricewaterhouseCoopers) (Addressing period prior to October 1, 2006).                                                                                                                                                                                                                                               |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  34.3:** |   | Report of Independent Registered Public Accounting  Firm (Ernst & Young).                                                                                                                                                                                                                                                                                                 |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  34.4**  |   | Report of Independent Registered Public Accounting  Firm (PricewaterhouseCoopers) (Addressing period from October 1, 2006 through  December 31, 2006).                                                                                                                                                                                                                        |
| ** **         |   |                                                                                                                                                                                                                                                                                                                                                                          |
| **Exhibit  35.1:** |   | Servicing Compliance Statement of New Holland Credit  Company, LLC.                                                                                                                                                                                                                                                                                                           |

 

## (c)      Omitted.

***Substituteinformation provided in accordance with General Instruction J to Form 10-K****:*

**Item1112(b) of Regulation AB.  SignificantObligor Financial Information.**

Noobligor relating to the pool assets held by the issuing entity is a “significantobligor” as that term is defined in Regulation AB.

**Item 1114(b)(2) of Regulation AB:  Credit Enhancement and Other Support, Exceptfor Certain Derivatives Instruments.**

Basedon the standards set forth in Item 1114(b)(2) of Regulation AB, no informationis required in response to this Item.

**Item 1115(b) of Regulation AB:  Certain Derivatives Instruments.**

Basedon the standards set forth in Item 1115(b) of Regulation AB, no information isrequired in response to this Item.

4

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**Item1117 of Regulation AB.  LegalProceedings.**

Theregistrant knows of no material pending legal proceedings or material legalproceedings contemplated by governmental authorities.

**Item1119 of Regulation AB.  Affiliates andCertain Relationships and Related Transactions.**

Informationrequired by Item 1119 of Regulation AB has been omitted from this report onForm 10-K in reliance on the Instruction to Item 1119 becausesuch information has been previously provided as permitted by the Instructionsto Item 1119.

5

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**Item 1122of Regulation AB.  Compliance withApplicable Servicing Criteria.**

Each of NewHolland Credit Company, LLC (“NHCC”), JPMorgan Chase Bank, National Association(“JPM”), and The Bank of New York Trust Company, N.A. (“BNY”) (each, a “ServicingParticipant”) have been identified by the registrant as a party participatingin the servicing function with respect to the pool assets held by theTrust.  Each of the ServicingParticipants has completed a report on assessment of compliance with theservicing criteria applicable to such Servicing Participant (each, a “Report onAssessment”).  The Report on Assessmentprovided by NHCC and the Report on Assessment provided by BNY are each as ofDecember 31, 2006 and for a period consisting of the twelve months ended December31, 2006.  JPM has provided two reportsto cover the twelve month period ended December 31, 2006, one Report onAssessment as of September 30, 2006 and for a period from January 1, 2006through September 30, 2006 (the “First JPM Report”), and a second Report onAssessment as of December 31, 2006 and for a period from October 1, 2006through December 31, 2006 (the “Second JPM Report”).  The Second JPM Report was provided by JPMsolely due to the limited activities it performed as described in the SecondJPM Report following the sale of select portions of its corporate trustbusiness to BNY.  Each Report onAssessment is attached as an exhibit to this Form 10-K.

In addition, eachof the Servicing Participants has provided an attestation report (each, an “AttestationReport”) by an independent registered public accounting firm regarding itsrelated Report on Assessment.  EachAttestation Report is attached as an exhibit to this Form 10-K.

None of theReports on Assessment or the related Attestation Reports have identified anymaterial instances of noncompliance with the servicing criteria described inthe related Report on Assessment as being applicable to such ServicingParticipant, except as set forth in the following two paragraphs.

The NHCC Report on Assessmentand related Attestation Report each identify the following two materialinstances of noncompliance by NHCC with the servicing criteria applicable toNHCC as described in the NHCC Report on Assessment:

Regulation AB Item 1122(d)(2)(vii): Certain related bank clearing account reconciliations were not beingprepared within thirty calendar days after the bank statement cutoff date andcontained reconciling items that had not been resolved within ninety days oftheir original identification.  Certainsystem data unavailability caused several reconciliations to be completedbeyond the 30 day timeframe.  The Company has implemented variousescalation processes designed to increase the certainty that data is madeavailable on a timely basis and does not cause a delay in the reconciliationprocess.  The Company initiated a projectwhich will result in tighter controls on the enforcement of the 30 daycompletion policy and which is designed to increase the certainty thatreconciling items are cleared within 90 days of original identification.

Regulation AB Item 1122(d)(4)(iii): Certain removals from the asset pool were not being made in accordancewith certain requirements of the transaction agreements.  Two receivables with respect to which therewas a breach of representation and warranty at the time of sale wererepurchased from the related trust upon discovery of the breach.  The Company failed to provide the IndentureTrustee notice of the breach.  TheCompany initiated a process that is designed to increase the certainty thatthere will be timely notice to the Indenture Trustee for any breach that wouldrequire a repurchase.

The First JPMReport and related Attestation Report each identify the following two materialinstances of noncompliance by JPM with the servicing criteria applicable to JPMdescribed in the First JPM Report:

Regulation AB Item1122(d)(3)(i): Certain monthly investor reports omitted information required bythe transaction agreements and/or contained errors in the informationpresented.

Regulation AB Item1122(d)(3)(ii): Certain monthly investor distributions contained errors as toamounts due to certain investors.

JPM has stated inits Report on Assessment that the errors and omissions were corrected and thatappropriate measures were taken to avoid similar errors and omissions.

6

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**Item 1123 of Regulation AB.  Servicer Compliance Statement.**

AServicer Compliance Statement from an officer of New Holland Credit Company,LLC is included as an exhibit to this Report.

7

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**SIGNATURES**

**Pursuant to the requirements of Section 13 or 15(d)of the Securities Exchange Act of 1934, the registrant has duly caused thisreport to be signed on its behalf by the undersigned, thereunto dulyauthorized.**

March29, 2007
|            | **CNH EQUIPMENT TRUST 2006-B** |
|------------|--------------------------------|
| ** ** | ** **                     |
|       | By:                            | New Holland Credit Company, LLC, as Servicer |
|       |                           |   |
|       | By:                            | /s/ Brian J. O’Keane |
|       |                           |   |
|       | Name:                          | Brian J. O’Keane |
|       | Title:                         | Treasurer |

 

**SUPPLEMENTALINFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO SECTION 15(D) OF THEACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES PURSUANT TO SECTION 12OF THE ACT.**

**Noannual report or proxy materials have been sent to securityholders and theregistrant does not intend to furnish such report or proxy materials tosecurityholders subsequent to the filing of this Annual Report on Form 10-K.**

8

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**CNH EQUIPMENT TRUST 2006-B**

**EXHIBIT INDEX**
| Exhibit Number    | ** ** | **Description**                                                                                                                                                                                                                                                                                                                                                     |
|-------------------|------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ** **        |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 3.1:**  |       | Certificate of Formation of CNH Capital Receivables  LLC (Filed as Exhibit 3(a) to registrant’s Form S-3 filed on December 23,  2005, and incorporated herein by reference).                                                                                                                                                                                   |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 3.2:**  |       | Limited Liability Company Agreement of CNH Capital  Receivables LLC (Filed as Exhibit 3(b) to registrant’s Form S-3 filed on  December 23, 2005, and incorporated herein by reference).                                                                                                                                                                        |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.1:**  |       | Indenture, dated as of September 1, 2006, between  CNH Equipment Trust 2006-B and JPMorgan Chase Bank, N.A., as indenture  trustee (Filed as Exhibit 4.1 of the Trust’s Current Report on  Form 8-K filed on September 25, 2006, and incorporated herein by  reference).                                                                             |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.2:**  |       | Trust Agreement, dated as of September 1, 2006,  between CNH Capital Receivables LLC and The Bank of New York, as trustee  (Filed as Exhibit 4.2 of the Trust’s Current Report on  Form 8-K filed on September 25, 2006, and incorporated herein by  reference).                                                                                |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.3:**  |       | Co-Trustee Agreement, dated as of September 1, 2006,  between The Bank of New York and The Bank of New York (Delaware) (Filed as Exhibit 4.3 of  the Trust’s Current Report on Form 8-K filed on September 25, 2006, and  incorporated herein by reference).                                                                                    |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.4:**  |       | Sale and Servicing Agreement, dated as of September  1, 2006, among CNH Capital Receivables LLC, New Holland Credit Company, LLC  and CNH Equipment Trust 2006-B (Filed as Exhibit 4.4 of the Trust’s  Current Report on Form 8-K filed on September 25, 2006, and incorporated  herein by reference).                                          |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.5:**  |       | Purchase Agreement, dated as of September 1, 2006,  between CNH Capital America LLC and CNH Capital Receivables LLC (Filed as Exhibit 4.5 of  the Trust’s Current Report on Form 8-K filed on September 25, 2006, and  incorporated herein by reference).                                                                                       |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.6:**  |       | Administration Agreement, dated as of September 1,  2006, among CNH Equipment Trust 2006-B, New Holland Credit Company, LLC,  JPMorgan Chase Bank, N.A. and The Bank of New York (Filed as Exhibit 4.6 of  the Trust’s Current Report on Form 8-K filed on September 25, 2006, and  incorporated herein by reference).                          |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.7:**  |       | Backup Servicing Agreement, dated as of September 1,  2006, among CNH Capital Receivables LLC, New Holland Credit Company, LLC, CNH  Equipment Trust 2006-B and Systems & Services Technologies, Inc. (Filed  as Exhibit 4.7 of the Trust’s Current Report on Form 8-K filed  on September 25, 2006, and incorporated herein by reference). |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.8:**  |       | ISDA Master Agreement (Class A-4 Notes), dated as of  September 19, 2006, between Bank of America, N.A. and CNH Equipment Trust  2006-B (Filed as Exhibit 4.8 of the Trust’s Current Report on  Form 8-K filed on September 25, 2006, and incorporated herein by  reference).                                                                   |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.9:**  |       | Confirmation (Class A-4 Notes) to ISDA Master  Agreement, dated as of September 19, 2006, between CNH Equipment Trust 2006-B  and Bank of America, N.A. (Filed as Exhibit 4.9 of the Trust’s  Current Report on Form 8-K filed on September 25, 2006, and incorporated  herein by reference).                                                   |
|              |       |                                                                                                                                                                                                                                                                                                                                                                |
| **Exhibit 4.10:** |       | Schedule (Class A-4 Notes) to the ISDA Master  Agreement, dated as of September 19, 2006, between CNH Equipment Trust 2006-B  and Bank of America, N.A. (Filed as Exhibit 4.10 of the Trust’s  Current Report on Form 8-K filed on September 25, 2006, and incorporated  herein by reference).                                                  |

 

9

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|                   |   |                                                                                                                                                                                                                                                                                                                                                                               |
|-------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Exhibit 10.1**  |   | Underwriting Agreement, dated September 7, 2006,  among CNH Capital Receivables LLC, CNH Capital America LLC, Deutsche Bank  Securities Inc. and Banc of America Securities LLC, as representatives of the  underwriters (Filed as Exhibit 1.1 of the Trust’s Current Report on  Form 8-K filed on September 25, 2006, and incorporated herein by  reference). |
|              |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 31.1:** |   | Section 302 Certification.                                                                                                                                                                                                                                                                                                                                                         |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 33.1:** |   | Certification Regarding Compliance with Applicable  Servicing Criteria (New Holland Credit Company, LLC).                                                                                                                                                                                                                                                                          |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 33.2:** |   | Management’s Report on Assessment of Compliance with  Applicable Servicing Criteria (JPMorgan Chase Bank, N.A.) (Addressing period  prior to October 1, 2006).                                                                                                                                                                                                                |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 33.3:** |   | Assertion of Compliance with Applicable Servicing  Criteria (The Bank of New York Trust Company, N.A.).                                                                                                                                                                                                                                                                            |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 33.4:** |   | Management’s Report on Assessment of Compliance with  Applicable Servicing Criteria (JPMorgan Chase Bank, N.A.) (Addressing period  from October 1, 2006 through December 31, 2006).                                                                                                                                                                                          |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 34.1:** |   | Report of Independent Registered Public Accounting  Firm (Deloitte & Touche LLP).                                                                                                                                                                                                                                                                                              |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 34.2:** |   | Report of Independent Registered Public Accounting  Firm (PricewaterhouseCoopers) (Addressing period prior to October 1, 2006).                                                                                                                                                                                                                                                    |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 34.3:** |   | Report of Independent Registered Public Accounting  Firm (Ernst & Young).                                                                                                                                                                                                                                                                                                      |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 34.4**  |   | Report of Independent Registered Public Accounting  Firm (PricewaterhouseCoopers) (Addressing period from October 1, 2006 through  December 31, 2006).                                                                                                                                                                                                                             |
| ** **        |   |                                                                                                                                                                                                                                                                                                                                                                               |
| **Exhibit 35.1:** |   | Servicing Compliance Statement of New Holland Credit  Company, LLC.                                                                                                                                                                                                                                                                                                                |

** **

10

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