Exhibit 34.1

# Report of Independent
Registered Public Accounting Firm

The Board of DirectorsUSAA
Federal Savings Bank

We have examined
managementsassertion, included in the accompanying
Certification Regarding Compliance with the Applicable Servicing Criteria (the
Management Certification), that USAA Federal Savings Bank (the
Bank) complied with the servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commissions Regulation AB for the retail auto loan platform
(the Platform), as defined in the Management Certification, except for the
instances of material noncompliance described therein, as of December 31, 2006 and for the
period from February 22, 2006 through December 31, 2006, except for criteria
1122(d)(1)(iii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(ii),
1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii), 1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Bank has determined are
not applicable to the activities performed by them with respect to the Platform covered by
this report. See Appendix A for the asset backed transactions covered by the
Platform.Management is responsible for the Banks
compliance with those servicing criteria. Our responsibility is to express an opinion on
managements assertion about the Banks compliance with the servicing criteria
based on our examination.

Our examination was conducted in
accordance with standards of the Public Company Accounting Oversight Board (United States)
and, accordingly, included examining, on a test basis, evidence about the Banks
compliance with the applicable servicing criteria and performing such other procedures as
we considered necessary in the circumstances. Our examination included testing of less
than all of the individual asset backed transactions and securities that comprise the
platform, testing of less than all of the servicing activities related to the Platform,
and determining whether the Bank 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 the Bank
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 the Bank 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 the Banks compliance with the servicing criteria.

Our examination disclosed the
following material noncompliance with servicing criteria applicable to the Banks
Platform during the period from February 22, 2006 through December 31, 2006: CFR Item
1122(d)(3)(i): The First Priority Principal Payment in the monthly servicing reports filed
as exhibits in two Reports on Form 10-D was not calculated accurately. In addition, one
Report on Form 10-D required to be filed with the Commission was not timely filed.

The information in Appendix B of
Managements Certification, in the section Remediation Efforts is presented by the
Bank for information purposes. Such information has not been subjected to the procedures
applied in our examination of managements assertion as described above and
accordingly, we express no opinion on it.

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In our opinion, except for the
material noncompliance described in the third paragraph, the Bank complied, in all
material respects, with the aforementioned servicing criteria, as of December 31, 2006 and
for the period from February 22, 2006 through December 31, 2006.

/s/Ernst
& Young LLP

San Antonio, TX
  March 29,
2007

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APPENDIX
A

1)   
          USAA Auto Owner Trust 2006-1
2)    USAA Auto Owner Trust 2006-23)    USAA Auto Owner
          Trust 2006-3
 4)    USAA Auto Owner Trust 2006-4

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