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                                                                    Exhibit 99.2

                        Report of Independent Accountants
                on Management's Assertion on Compliance with the
                     Specified Servicing Standards over the
                    National City Loan Auto Receivables Trust

Board of Directors
National City Corporation

We have examined management's assertion, included in the accompanying report
titled Management's Assertion on Compliance with the Specified Servicing
Standards over the National City Auto Receivables Trust, that National City Bank
complied with the servicing standards identified in Exhibit A to that report
(the specified servicing standards) during the year ended December 31, 2003.
Management is responsible for National City Bank's compliance with the specified
servicing standards. Our responsibility is to express an opinion on management's
assertion about National City Bank's compliance based on our examination.

Our examination was made in accordance with attestation standards established by
the American Institute of Certified Public Accountants and, accordingly,
included examining, on a test basis, evidence about National City Bank's
compliance with the specified servicing standards 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 National City Bank's compliance with
specified servicing standards.

In our opinion, management's assertion that National City Bank complied with the
aforementioned specified servicing standards during the year ended December 31,
2003, is fairly stated, in all material respects.

                                        /s/ Ernst & Young LLP


March 30, 2004
Cleveland, Ohio











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        Management's Assertion on Compliance with the Specified Servicing
            Standards over the National City Auto Receivables Trust

I, as a member of management of National City Bank, am responsible for complying
with the servicing standards identified in the attached Exhibit A (the specified
servicing standards). I am also responsible for establishing and maintaining
effective internal control over compliance with these specified servicing
standards. I have performed an evaluation of National City Bank's compliance
with the specified servicing standards as of December 31, 2003 and for the year
then ended. Based on this evaluation, I assert that during the year ended
December 31, 2003, National City Bank complied, in all material respects, with
the specified servicing standards.






                                        /s/ Jane Grebenc
                                        --------------------------------------
                                        Jane Grebenc
                                        Executive Vice President




March 30, 2004









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                                    EXHIBIT A

                          SPECIFIED SERVICING STANDARDS

LOAN PAYMENTS

     1.   Loan payments shall be posted to the applicable loan records within
          two business days of receipt of customer payment.

     2.   Payments are to be allocated between interest and principal in
          accordance with the loan documents and the Sale and Servicing
          Agreement among National City Auto Receivables Trust 2002-A, National
          City Vehicles Receivables Inc., National City Bank and The Bank of New
          York dated as of March 1, 2002 (the Sales and Servicing Agreement).

     3.   Accounts indicated as being part of the particular series of the Trust
          must be electronically flagged in the loans application/servicing
          system indicating they are part of the securitized pool.

PAYMENT EXTENSIONS

     1.   Payment extensions on customer accounts may only be granted in
          specific circumstances as defined in the Extension Policy included as
          an exhibit to the Sales and Servicing Agreement.

     2.   Should a payment extension occur that is not in accordance with the
          Extension Policy, the servicer, as specified in the Sales and
          Servicing Agreement, must repurchase the loan.

DELINQUENCIES

     1.   The delinquency status of the loan is appropriately reflected in the
          Servicer's loan servicing system based on the loan payment and
          transaction history of the loan.

     2.   For loans that are greater than 60 days past due, collection calls are
          documented in the loan servicing system in accordance with the
          Servicer's collection policy.

DEPOSITS

     1.   Payments made to the Trust on behalf of the investors are made on a
          timely basis in accordance with the Sales and Servicing Agreement.

     2.   Payments made to the Trust are made in the amount as set forth in the
          related Monthly Servicer's Certificate Report.