EXHIBIT
34.1 – REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 Report
of Independent Registered Public Accounting Firm
    The
Manager and Members
 CarMax
Business Services, LLC:
  We have
examined management’s assessment, included in the accompanying Report on Assessment of Compliance
with Applicable Servicing Criteria, that CarMax Business Services, LLC
(CarMax) complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission’s Regulation AB for all asset-backed
securities transactions sponsored by CarMax involving motor vehicle retail
installment sale contracts that were commenced with an initial bona fide offer
after December 31, 2005 and that were registered with the SEC pursuant to the
Securities Act of 1933 where the related asset-backed securities were
outstanding during the fiscal year ended February 29, 2008 (the Platform),
except for servicing criteria1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(vi), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii), and1122(d)(4)(xiii), which CarMax has determined are not applicable
to the activities it performs with respect to the Platform, as of and for the
fiscal year ended February 29, 2008. Appendix B to the accompanying Report on Assessment of Compliance
with Applicable Servicing Criteria identifies the individual asset-backed
transactions and securities defined by management as constituting the Platform.
Management is responsible for the CarMax’s compliance with those servicing
criteria. Our responsibility is to express an opinion on management’s assessment
about the CarMax’s compliance based on our examination.
  Our
examination was conducted in accordance with the standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis, evidence about CarMax’s compliance with the servicing criteria
specified above and performing such other procedures as we considered necessary
in the circumstances. Our examination included testing selected asset-backed
transactions and securities that comprise the Platform, testing selected
servicing activities related to the Platform, and determining whether CarMax
processed those selected transactions and performed those selected activities in
compliance with the servicing criteria. Furthermore, our procedures were limited
to the selected transactions and servicing activities performed by CarMax during
the period covered by this report. Our procedures were not designed to determine
whether errors may have occurred either prior to or subsequent to our tests that
may have affected the balances or amounts calculated or reported by CarMax
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on
CarMax’s compliance with the servicing criteria.
  As
described in the accompanying Report on Assessment of Compliance
with Applicable Servicing Criteria for servicing criteria 1122(d)(2)(i), 1122(d)(2)(ii),
1122(d)(4)(ii), and1122(d)(4)(vii), CarMax has engaged various vendors to perform
activities required by these servicing criteria. CarMax has determined that
these vendors are not considered a “servicer” as defined in Item 1101(j) of
Regulation AB, and CarMax has elected to take responsibility for assessing
compliance with the servicing criteria applicable to each vendor as permitted by
Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations (“Interpretation
17.06”).
   CarMax
Business Services, LLC
 May 23,
2008
 Page
2
  
  As
permitted by Interpretation 17.06, CarMax has asserted that it has policies and
procedures in place designed to provide reasonable assurance that the vendors’
activities comply in all material respects with the servicing criteria
applicable to each vendor.  CarMax is solely responsible for determining
that it meets the SEC requirements to apply Interpretation 17.06 for the vendors
and related criteria as described in its assertion, and we performed no
procedures with respect to CarMax’s eligibility to apply Interpretation
17.06.
  In our
opinion, management’s assessment that CarMax complied with the aforementioned
servicing criteria, including servicing criteria 1122(d)(2)(i), 1122(d)(2)(ii),
1122(d)(4)(ii), and1122(d)(4)(vii)for which compliance is determined based on Interpretation 17.06 as
described above,  as of and for the fiscal year ended February 29,
2008 is fairly stated, in all material respects.
  
  /s/ KPMG LLP
 Richmond,
Virginia
 May
23, 2008