Exhibit 99.3

Date: 02/06/2002       Client Distribution History Report            Page 1 of 4
                    Date Range - From 1/02/2001 to: 12/31/01

PAYABLE DATE:   May 25, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         200,096,000.00      1,919,721.61       344,526.40     2,264,248.01
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            200,096,306.58              0.00             0.00             0.00

           PAYABLE TOTALS                        1,919,721.61       464,526.40     2,384,248.01

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>         <C>           <C>             <C>           <C>             <C>        <C>
a                   0.00      344,526.40    0.00      198,176,278.39     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00            0.00    0.00      199,319,665.69     0.00       0.00

PAYABLE TOTALS      0.00      464,526.40    0.00      421,495,944.08     0.00       0.00

</TABLE>



PAYABLE DATE:   June 25, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         198,176,278.39      3,361,009.97       742,121.99     4,103,131.96
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            199,319,665.69              0.00            23.84            23.84

           PAYABLE TOTALS:                       3,361,009.97       862,145.83     4,223,155.80

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      742,121.99    0.00      194,815,268.42     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00           23.84    0.00      196,708,657.42     0.00       0.00

  PAYABLE TOTALS:   0.00      862,145.83    0.00      415,523,925.84     0.00       0.00

</TABLE>
<PAGE>

Date: 02/06/2002       Client Distribution History Report            Page 2 of 4
                    Date Range - From 1/02/2001 to: 12/31/01

PAYABLE DATE:   July 25, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         194,815,268.42      3,951,587.42       659,936.72     4,611,524.14
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            196,708,657.42              0.00            32.19            32.19

           PAYABLE TOTALS:                       3,951,587.42       779,968.91     4,731,556.33

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      659,936.72    0.00      190,863,681.00     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00           32.19    0.00      193,557,968.29     0.00       0.00

PAYABLE TOTALS:     0.00      779,968.91    0.00      408,421,649.29     0.00       0.00

</TABLE>



PAYABLE DATE:   August 27, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         190,863,681.00      1,788,370.71       709,018.81     2,497,389.52
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            193,557,968.29              0.00            31.45            31.45

           PAYABLE TOTALS:                       1,788,370.71       829,050.26     2,617,420.97

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      709,018.81    0.00      189,075,310.29     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00           31.45    0.00      192,496,071.77     0.00       0.00

PAYABLE TOTALS:     0.00      829,050.26    0.00      405,571,382.06     0.00       0.00

</TABLE>
<PAGE>

Date: 02/06/2002       Client Distribution History Report            Page 3 of 4
                    Date Range - From 1/02/2001 to: 12/31/01

PAYABLE DATE:   September 25, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         189,075,310.29      3,915,773.37       584,872.96     4,500,646.33
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            192,496,071.77              0.00            29.61            29.61

           PAYABLE TOTALS:                       3,915,773.37       704,902.57     4,620,675.94

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      584,872.96    0.00      185,159,536.92     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00           29.61    0.00      189,437,589.29     0.00       0.00

PAYABLE TOTALS:     0.00      704,902.57    0.00      398,597,126.21     0.00       0.00

</TABLE>



PAYABLE DATE:   October 25, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         185,159,536.92      4,315,249.64       450,747.75     4,765,997.39
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            189,437,589.29              0.00            25.98            25.98

           PAYABLE TOTALS:                       4,315,249.64       570,773.73     4,886,023.37

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      450,747.75    0.00      180,844,287.28     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00           25.98    0.00      186,097,072.24     0.00       0.00

PAYABLE TOTALS:     0.00      570,773.73    0.00      390,941,359.52     0.00       0.00

</TABLE>
<PAGE>

Date: 02/06/2002       Client Distribution History Report            Page 4 of 4
                    Date Range - From 1/02/2001 to: 12/31/01

PAYABLE DATE:   November 26, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         180,844,287.28      5,343,213.47       430,811.28     5,774,024.75
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            186,097,072.24              0.00       218,199.74       218,199.74

           PAYABLE TOTALS:                       5,343,213.47       769,011.02     6,112,224.49

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      430,811.28    0.00      175,501,073.81     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00      218,199.74    0.00      181,503,963.01     0.00       0.00

PAYABLE TOTALS:     0.00      769,011.02    0.00      381,005,036.82     0.00       0.00

</TABLE>



PAYABLE DATE:   December 26, 2001

-------------------------------------------
CLIENT: 7351- Equity One ABS, Series 2001-1
-------------------------------------------

<TABLE>
<CAPTION>

Pool Number
Series      Cusip No.    Beginning Prin Bal   Principal Paid    Interest Paid    Total Distrib
---------- ------------  ------------------   --------------  ---------------  ---------------
<S>        <C>             <C>                 <C>                <C>            <C>
a          294754AA4         175,501,073.81      3,712,901.09       346,248.99     4,059,150.08
aio        294754AB2          24,000,000.00              0.00       120,000.00       120,000.00
r                                      0.00              0.00             0.00             0.00
x                            181,503,963.01              0.00            17.83            17.83

           PAYABLE TOTALS:                       3,712,901.09       466,266.82     4,179,167.91

           GRAND TOTALS:                        30,471,043.99     5,446,645.54    35,917,689.53

<CAPTION>

Pool Number     Interest    Net Interest                      Ending   Int@Mtg   Servicer
Series        Adjustment    Distribution   Other            Prin Bal     Rate        Fee
---------- -------------  --------------  ------      --------------   ------     -------
<S>          <C>           <C>             <C>        <C>               <C>        <C>
a                   0.00      346,248.99    0.00      171,788,172.72     0.00       0.00
aio                 0.00      120,000.00    0.00       24,000,000.00     0.00       0.00
r                   0.00            0.00    0.00                0.00     0.00       0.00
x                   0.00           17.83    0.00      178,806,935.07     0.00       0.00

PAYABLE TOTALS:     0.00      466,266.82    0.00      374,595,107.79     0.00       0.00

GRAND TOTALS:       0.00    5,446.645.54    0.00    3,196,151,531.61     0.00       0.00

</TABLE>