**Exhibit33.1**

**Capital One Auto Finance, Inc.**

**Report onAssessment of Compliance with Servicing Criteria**

1.             Capital One Auto Finance, Inc. (the“Asserting Party”) is responsible for assessing compliance with the servicingcriteria applicable to it under paragraph (d) of Item 1122 of Regulation AB, asof December 31, 2006 and for the period from March 9, 2006 (the date ofissuance of the Capital One Prime Auto Receivables Trust 2006-1 transaction)through December 31, 2006 (the “Reporting Period”), as set forth in Appendix Ahereto. The transactions covered by this report include asset-backed securitiestransactions sponsored by the Asserting Party involving auto receivables thatwere completed on and after the effective date of Regulation AB and that were registeredwith the Securities and Exchange Commission pursuant to the Securities Act of1933 where the related asset-backed securities were outstanding during theReporting Period (the “Platform”), as listed in Appendix A hereto;

2.             Except as set forthin paragraph 3 below, the Asserting Party used the criteria set forth inparagraph (d) of Item 1122 of Regulation AB to assess the compliance with theapplicable servicing criteria;

3.             The criteria listedin the column titled “Inapplicable Servicing Criteria” on Appendix B hereto areinapplicable to the Asserting Party based on the activities it performs withrespect to the Platform;

4.             The Asserting Party has complied, inall material respects, with the applicable servicing criteria as of December31, 2006 and for the Reporting Period****withrespect to the Platform taken as a whole, except as described on Appendix Chereto; and

5.             Ernst & Young LLP, a registered public accountingfirm, has issued an attestation report on the Asserting Party’s assessment ofcompliance with the applicable servicing criteria as of December 31, 2006 andfor the Reporting Period.

March 28, 2007

CAPITAL ONE AUTO FINANCE, INC.
| By:    |   | /s/ David R. Lawson     |   |   |
|--------|--------|-------------------------|--------|--------|
| Name:  |   | David R. Lawson         |   |   |
| Title: |   | Chief Executive Officer |   |   |

 

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APPENDIX A

Capital One AutoFinance Trust 2006-A

Capital One AutoFinance Trust 2006-B

Capital One AutoFinance Trust 2006-C

Capital One PrimeAuto Receivables Trust 2006-1

Capital One PrimeAuto Receivables Trust 2006-2

 

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APPENDIX B
|                 | ** ** | **SERVICING CRITERIA**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | ** ** | **APPLICABLE  SERVICING  CRITERIA** | ** ** | **INAPPLICABLE  SERVICING  CRITERIA** |
|-----------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|-------------------------------------|------------|---------------------------------------|
| **Reference**   | ** ** | **Criteria**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | ** ** | ** **                          | ** ** | ** **                            |
|            | ** ** | **General  Servicing Considerations**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |       |                                |       |                                  |
| 1122(d)(1)(i)   |       | Policies and procedures are instituted to monitor  any performance or other triggers and events of default in accordance with  the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(1)(ii)  |       | If any material servicing activities are outsourced  to third parties, policies and procedures are instituted to monitor the third  party’s performance and compliance with such servicing activities.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(1)(iii) |       | Any requirements in the transaction agreements to  maintain a back-up servicer for the pool assets are maintained.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | ** ** | ** **                          | ** ** | **X**                                 |
| 1122(d)(1)(iv)  |       | A fidelity bond and errors and omissions policy is  in effect on the party participating in the servicing function throughout the  reporting period in the amount of coverage required by and otherwise in  accordance with the terms of the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                   | ** ** |                                | ** ** | **X**                                 |
|            | ** ** | **Cash  Collection and Administration**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | ** ** | ** **                          | ** ** | ** **                            |
| 1122(d)(2)(i)   |       | Payments on pool assets are deposited into the  appropriate custodial bank accounts and related bank clearing accounts no  more than two business days following receipt, or such other number of days  specified in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | ** ** | **X(1)**                            | ** ** | ** **                            |
| 1122(d)(2)(ii)  |       | Disbursements made via wire transfer on behalf of an  obligor or to an investor are made only by authorized personnel.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | ** ** | ** **                          | ** ** | **X**                                 |
| 1122(d)(2)(iii) |       | Advances of funds or guarantees regarding collections,  cash flows or distributions, and any interest or other fees charged for such  advances, are made, reviewed and approved as specified in the transaction  agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | ** ** |                                | ** ** | **X**                                 |
| 1122(d)(2)(iv)  |       | The related accounts for the transaction, such as  cash reserve accounts or accounts established as a form of  overcollateralization, are separately maintained (e.g., with respect to  commingling of cash) as set forth in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                               | ** ** | **X(2)**                            | ** ** | ** **                            |
| 1122(d)(2)(v)   |       | Each custodial account is maintained at a federally  insured depository institution as set forth in the transaction agreements.  For purposes of this criterion, “federally insured depository institution”  with respect to a foreign financial institution means a foreign financial  institution that meets the requirements of §240.13k-1(b)(1) of this chapter.                                                                                                                                                                                                                                                                                                                                    | ** ** |                                | ** ** | **X**                                 |
| 1122(d)(2)(vi)  |       | Unissued checks are safeguarded so as to prevent  unauthorized access.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | ** ** |                                | ** ** | **X**                                 |
| 1122(d)(2)(vii) |       | Reconciliations are prepared on a monthly basis for  all asset-backed securities related bank accounts, including custodial  accounts and related bank clearing accounts. These reconciliations: (A) are  mathematically accurate; (B) are prepared within 30 calendar days after the  bank statement cutoff date, or such other number of days specified in the transaction  agreements; (C) are reviewed and approved by someone other than the person  who prepared the reconciliation; and (D) contain explanations for reconciling  items. These reconciling items are resolved within 90 calendar days of their  original identification, or such other number of days specified in the  transaction agreements. | ** ** | **X**                               | ** ** | ** **                            |

 

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|                  | ** ** | **SERVICING CRITERIA**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | ** ** | **APPLICABLE  SERVICING  CRITERIA** | ** ** | **INAPPLICABLE  SERVICING  CRITERIA** |
|------------------|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|-------------------------------------|------------|---------------------------------------|
| **Reference**    | ** ** | **Criteria**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | ** ** | ** **                          | ** ** | ** **                            |
|             | ** ** | **Investor  Remittances and Reporting**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | ** ** | ** **                          | ** ** | ** **                            |
| 1122(d)(3)(i)    |       | Reports to investors, including those to be filed  with the Commission, are maintained in accordance with the transaction  agreements and applicable Commission requirements. Specifically, such  reports: (A) are prepared in accordance with timeframes and other terms set  forth in the transaction agreements; (B) provide information calculated in  accordance with the terms specified in the transaction agreements; (C) are  filed with the Commission as required by its rules and regulations; and (D)  agree with investors’ or the trustee’s records as to the total unpaid  principal balance and number of pool assets serviced by the servicer. | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(3)(ii)   |       | Amounts due to investors are allocated and remitted  in accordance with timeframes, distribution priority and other terms set  forth in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | ** ** | **X(3)**                            | ** ** | ** **                            |
| 1122(d)(3)(iii)  |       | Disbursements made to an investor are posted within  two business days to the servicer’s investor records, or such other number of  days specified in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | ** ** |                                | ** ** | **X**                                 |
| 1122(d)(3)(iv)   |       | Amounts remitted to investors per the investor  reports agree with cancelled checks, or other form of payment, or custodial  bank statements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | ** ** |                                | ** ** | **X**                                 |
|             | ** ** | **Pool  Asset Administration**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | ** ** | ** **                          | ** ** | ** **                            |
| 1122(d)(4)(i)    |       | Collateral or security on pool assets is maintained  as required by the transaction agreements or related pool asset documents.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ** ** | **X(4)**                            | ** ** | ** **                            |
| 1122(d)(4)(ii)   |       | Pool Assets and related documents are safeguarded as  required by the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | ** ** | **X(5)**                            | ** ** | ** **                            |
| 1122(d)(4)(iii)  |       | Any additions, removals or substitutions to the  asset pool are made, reviewed and approved in accordance with any conditions  or requirements in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(4)(iv)   |       | Payments on pool assets, including any payoffs, made  in accordance with the related pool asset documents are posted to the  applicable servicer’s obligor records maintained no more than two business  days after receipt, or such other number of days specified in the transaction  agreements, and allocated to principal, interest or other items (e.g.,  escrow) in accordance with the related pool asset documents.                                                                                                                                                                                                                                          | ** ** | **X(6)**                            | ** ** | ** **                            |
| 1122(d)(4)(v)    |       | The servicer’s records regarding the pool assets  agree with the servicer’s records with respect to an obligor’s unpaid principal  balance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(4)(vi)   |       | Changes with respect to the terms or status of an  obligor’s pool assets (e.g., loan modifications or re-agings) are made,  reviewed and approved by authorized personnel in accordance with the  transaction agreements and related pool asset documents.                                                                                                                                                                                                                                                                                                                                                                                                            | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(4)(vii)  |       | Loss mitigation or recovery actions (e.g.,  forbearance plans, modifications and deeds in lieu of foreclosure,  foreclosures and repossessions, as applicable) are initiated, conducted and  concluded in accordance with the timeframes or other requirements established  by the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                 | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(4)(viii) |       | Records documenting collection efforts are  maintained during the period a pool asset is delinquent in accordance with  the transaction agreements. Such records are maintained on at least a monthly  basis, or such other period specified in the transaction agreements, and  describe the entity’s activities in monitoring delinquent pool assets  including, for example, phone calls, letters and payment rescheduling plans  in cases where delinquency is deemed temporary (e.g., illness or  unemployment).                                                                                                                                                 | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(4)(ix)   |       | Adjustments to interest rates or rates of return for  pool assets with variable rates are computed based on the related pool,asset  documents.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | ** ** |                                | ** ** | **X**                                 |

 

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|                  | ** ** | **SERVICING CRITERIA**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ** ** | **APPLICABLE  SERVICING  CRITERIA** | ** ** | **INAPPLICABLE  SERVICING  CRITERIA** |
|------------------|------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|-------------------------------------|------------|---------------------------------------|
| **Reference**    | ** ** | **Criteria**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | ** ** | ** **                          | ** ** | ** **                            |
| 1122(d)(4)(x)    |       | Regarding any funds held in trust for an obligor  (such as escrow accounts): (A) such funds are analyzed, in accordance with  the obligor’s pool asset documents, on at least an annual basis, or such  other period specified in the transaction agreements; (B) interest on such  funds is paid, or credited, to obligors in accordance with applicable pool asset  documents and state laws; and (C) such funds are returned to the obligor  within 30 calendar days of full repayment of the related pool assets, or such  other number of days specified in the transaction agreements. | ** ** |                                | ** ** | **X**                                 |
| 1122(d)(4)(xi)   |       | Payments made on behalf of an obligor (such as tax  or insurance payments) are made on or before the related penalty or  expiration dates, as indicated on the appropriate bills or notices for such  payments, provided that such support has been received by the servicer at least  30 calendar days prior to these dates, or such other number of days specified  in the transaction agreements.                                                                                                                                                                                              | ** ** | ** **                          | ** ** | **X**                                 |
| 1122(d)(4)(xii)  |       | Any late payment penalties in connection with any  payment to be made on behalf of an obligor are paid from the servicer’s funds  and not charged to the obligor, unless the late payment was due to the  obligor’s error or omission.                                                                                                                                                                                                                                                                                                                                                  | ** ** | ** **                          | ** ** | **X**                                 |
| 1122(d)(4)(xiii) |       | Disbursements made on behalf of an obligor are  posted within two business days to the obligor’s records maintained by the servicer,  or such other number of days specified in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                  | ** ** |                                | ** ** | **X**                                 |
| 1122(d)(4)(xiv)  |       | Delinquencies, charge-offs and uncollectible  accounts are recognized and recorded in accordance with the transaction  agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                | ** ** | **X**                               | ** ** | ** **                            |
| 1122(d)(4)(xv)   |       | Any external enhancement or other support,  identified in Item 1114(a)(1) through (3) or Item 1115 of Regulation AB, is  maintained as set forth in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                   | ** ** | **X**                               | ** ** | ** **                            |

 

(1)                      1122(d)(2)(i): TheAsserting Party was responsible for sending payments on the pool assets to TheBank of New York and/or JPMorgan Chase Bank, National Association, each as anindenture trustee (collectively, the “Indenture Trustees”), for thetransactions included in the Asserting Party’s Platform.  The Indenture Trustees were responsible fordepositing such payments on the pool assets into the appropriate custodial bankaccounts.

(2)                      1122(d)(2)(iv):The Asserting Party was responsible for establishing and maintaining custodialbank accounts. The Indenture Trustees were responsible for opening andmaintaining such custodial bank accounts at the direction of the AssertingParty.

(3)                      1122(d)(3)(ii):The Asserting Party was responsible for the allocation of funds due toinvestors. The Indenture Trustees were responsible for remitting such funds toinvestors at the direction of the Asserting Party.

(4)                      1122(d)(4)(i): TheAsserting Party was responsible for maintenance of the collateral loan files.FDI Computer Consulting, Inc., a party participating in the servicing function,was responsible for maintenance of the certificates of titles for the vehiclesfinanced by the pool assets.

(5)                      1122(d)(4)(ii):The responsibilities of the Asserting Party included safeguarding thecollateral loan files.  FDI ComputerConsulting, Inc., a party participating in the servicing function, wasresponsible for safeguarding the certificates of titles for the vehiclesfinanced by the pool assets.

(6)                      1122(d)(4)(iv):  The Asserting Party was responsible for theremittance of electronic payments on pool assets and for the servicingfunctions related to the allocation and posting of payments on pool assets.First Data Resources, Inc., through its affiliate REMITCO LLC, as partiesparticipating in the servicing function, were responsible for the opening,listing and depositing of remittance payments mailed to post office boxesserviced by the Asserting Party.

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APPENDIX C*

1.  Capital One Auto Finance, Inc. (COAF) hasidentified material non-compliance with servicing criteria 1122(d)(4)(xiv)applicable to the Platform during the year ended December 31, 2006.  In certain instances, repossessed vehicleswere not charged off in a timely manner.

2.  To address this issue, COAF updated itsprocessing system for vehicle sales at auction and enhanced management controlsfor this function.

*                    Accountants’attestation report covers only paragraph 1 of this Appendix C.

 

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