**Exhibit 34.1**

**Report of Independent Registered Public Accounting Firm**

Board of Directors

CapitalOne Auto Finance, Inc.

Wehave examined management’s assertion included in the accompanying Report onAssessment of Compliance with Servicing Criteria, that  Capital One Auto Finance, Inc (the “Company”)complied with the servicing criteria set forth in Item 1122 (d) of theSecurities and Exchange Commission’s Regulation AB for the automobile loanservicing platform, except for the instances of material noncompliancedescribed therein, as of and for the year ended December 31, 2006, and exceptfor criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(ii), 1122(d)(2)(iii),1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ix),1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii) which theCompany has determined are not applicable to the activities performed by themwith respect to the servicing platform covered by this report.  Refer to Appendix A of management’s Report onAssessment of Compliance with Servicing Criteria for the asset-backedsecurities covered by this servicing platform (the “Platform”).  Management is responsible for the Company’scompliance with the applicable servicing criteria. Our responsibility is to expressan opinion on management’s assertion about the Company’s compliance with theapplicable servicing criteria based on our examination.

Ourexamination was conducted in accordance with attestation standards establishedby the American Institute of Certified Public Accountants, as adopted by thePublic Company Accounting Oversight Board (United States) and, accordingly,included examining, on a test basis, evidence about the Company’s compliancewith the applicable servicing criteria and performing such other procedures aswe considered necessary in the circumstances. Our examination included testing of less than all of the individualasset-backed transactions and securities that comprise the platform, testing ofless than all of the servicing activities related to the Platform, anddetermining whether the Company processed those selected transactions andperformed those selected activities in compliance with the servicing criteria.Furthermore, our procedures were limited to the selected transactions and servicingactivities performed by the Company during the period covered by this report.Our procedures were not designed to determine whether errors may have occurredeither prior to or subsequent to our tests that may have affected the balancesor amounts calculated or reported by the Company during the period covered bythis report for the selected transactions or any other transactions. We believethat our examination provides a reasonable basis for our opinion. Ourexamination does not provide a legal determination on the Company’s compliancewith the servicing criteria.

Ourexamination disclosed the following material noncompliance with followingservicing criteria, applicable to the Company’s platform covered by this reportduring the year ended December 31, 2006:  1122(d)(4)(xiv) — Charge-offs were not recognized and recorded inaccordance with the transaction agreements.

Theinformation in the Report on Assessment of Compliance with Servicing Criteriain Item 2 of Appendix C (i.e., remediation procedures) is presented by theCompany for information purposes.  Suchinformation has not been subjected to the procedures applied in our examinationof management’s assertion as described above, and accordingly, we express noopinion on it.

Inour opinion, except for the material noncompliance described in the thirdparagraph, the Company complied, in all material respects, with theaforementioned applicable servicing criteria as of and for the year endedDecember 31, 2006 for the automobile loan servicing platform.

/s/Ernst & Young LLP

March 28, 2007

 

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