**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C.  20549**






**FORM
      10-K**




(Mark
                One)




xANNUAL
                REPORT PURSUANT TO
                SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
                1934




For
      the
      fiscal year ended March 31, 2007




or




oTRANSITION
                REPORT PURSUANT
                TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
                1934




For
      the
      transition period from __________________ to
      _________________________




333-132133-02


(Commission
      file number of Issuing Entity)




**NISSAN
      AUTO RECEIVABLES 2006-C OWNER TRUST**


(Exact
      name of issuing entity specified in its charter)




333-51224-01


(Commission
      file number of Depositor)




**NISSAN
      AUTO RECEIVABLES CORPORATION II**


(Exact
      name of depositor as specified in its charter)




**NISSAN
      MOTOR ACCEPTANCE CORPORATION**


(Exact
      name of sponsor as specified in its charter)




**DELAWARE**
            
            **51-6573784**(State
                or other jurisdiction of incorporation or organization of the Issuing
                Entity)
            
            (I.R.S.
                Employer
              Identification
                No.)




**333
      Commerce Street,
      Nashville, Tennessee                                                                                                                                   37201**


(Address
      of principal
      executive
      offices)                                                                                                                               (Zip
      Code)




Registrant’s
      telephone number, including area
      code                                                                                                                     **(615)
      725-1121**




Securities
      registered
      pursuant to Section 12(b) of the Act:  None




Securities
      registered
      pursuant to Section 12(g) of the Act:  None




Indicate
      by check
      mark if the registrant is a well-known seasoned issuer, as defined in Rule
      405
      of the Securities Act. Yes o  No x




Indicate
      by check
      mark if the registrant is not required to file reports pursuant to Section
      13 or
      Section 15(d) of the Act. Yes o  No x









Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for
      the past 90 days. Yes  xNo o




Indicate
      by check mark if disclosure of delinquent filers pursuant to Item 405 of
      Regulation S-K (§229.405 of this chapter) is not contained herein, and will not
      be contained, to the best of registrant's knowledge, in definitive proxy or
      information statements incorporated by reference in Part III of this Form 10-K
      or any amendment to this Form 10-K.  x




Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, or a non-accelerated filer.  See definition of
“accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange
      Act.  (Check one):




Large
      Accelerated Filer:        o                                                Accelerated
      Filer:        o                                          Non-Accelerated
      Filer:x




Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Act). Yes  oNo 
x




State
      the
      aggregate market value of the voting and non-voting common equity held by
      non-affiliates computed by reference to the price at which the common equity
      was
      last sold, or the average bid and asked price of such common equity, as of
      the
      last business day of the registrant’s most recently completed second fiscal
      quarter.  Not applicable.




Indicate
      the number of shares outstanding of each of the registrant’s classes of common
      stock, as of the latest practicable date.  Not
      applicable.




**DOCUMENTS
      INCORPORATED BY REFERENCE**




List
      hereunder the following documents if incorporated by reference and the Part
      of
      the Form 10-K (e.g., Part I, Part II, etc.) into which the document is
      incorporated:  (1) Any annual report to security holder; (2) Any proxy
      or information statement; and (3) Any prospectus filed pursuant to Rule 424(b)
      or (c) under the Securities Act of 1933.  The listed documents should
      be clearly described for identification purposes (e.g., annual report to
      security holders for the fiscal year ended December 24,
      1980).  None




























2







**PART
      I**




*Item
                1.*
            *Business.*




Not
      applicable.




*Item
                1A.*
            *Risk
                Factors.*




Not
      applicable.




*Item
                1B.*
            *Unresolved
                Staff Comments.*




Not
      applicable.




*Item
                2.*
            *Properties.*




Not
      applicable.




*Item
                3.*
            *Legal
                Proceedings.*




Not
      applicable.




*Item
                4.*
            *Submission
                of Matters to a Vote of Security
                Holders.*




No
      matter
      was submitted during the fiscal year covered by this annual report to a vote
      of
      holders of either the Notes or Certificates.




SUBSTITUTE
      INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
      10-K:




*Item
      1112(b) of Regulation AB, Significant Obligor Financial
      Information*




Not
      applicable.




*Items
      1114(b)(2) and Item 1115(b) of Regulation AB, Significant Enhancement Provider
      Financial Information*




Not
      applicable.




*Item
      1117 of Regulation AB, Legal Proceedings*




There
      are
      no legal proceedings pending, or any proceedings known to be contemplated by
      governmental authorities, against Nissan Motor Acceptance Corporation (“NMAC” or
      the “Servicer” and “Sponsor”), Nissan Auto Receivables Corporation II (the
“Depositor”), Wells Fargo Bank, National Association (the “Indenture Trustee”),
      Wilmington Trust Company (the “Owner Trustee”), Nissan Auto Receivables 2006-C
      Owner Trust (the “Issuing Entity”), or any property thereof, that are or would
      be material to holders of the Notes and Certificates.




**PART
      II**




*Item
                5.*
            *Market
                for Registrant's Common Equity and Related Stockholder
                Matters.*




(a)
            Not
                applicable.




(b)
            Not
                applicable.









3







*Item
                6.*
            *Selected
                Financial Data.*




Not
      applicable.




*Item
                7.*
            *Management’s
                Discussion and Analysis of Financial Condition and Results of
                Operations.*




Not
      applicable.




*Item
                7A.*
            *Quantitative
                and Qualitative Disclosures About Market
                Risk.*




Not
      applicable.




*Item
                8.*
            *Financial
                Statements and Supplementary
                Data.*




Not
      applicable.




*Item
                9.*
            *Changes
                in and Disagreements with Accountants on Accounting and Financial
                Disclosure.*




Nothing
      to report.




*Item
                9A.*
            *Controls
                and Procedures.*




Not
      applicable.




*Item
                9B.*
            *Other
                Information.*




No
      other
      information.




**PART
      III**




*Item
                10.*
            *Directors
                and Executive Officers of the
                Registrant.*




Item
      not
      applicable due to no directors or executive officers.




*Item
                11.*
            *Executive
                Compensation.*




Not
      applicable.




*Item
                12.*
            *Security
                Ownership of Certain Beneficial Owners and Management and Related
                Stockholder Matters.*




Not
      applicable.




*Item
                13.*
            *Certain
                Relationships and Related
                Transactions.*




Not
      applicable.




*Item
                14.*
            *Principal
                Accountant Fees and
                Services.*




Not
      applicable.




SUBSTITUTE
      INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
      10-K:






4







*Item
      1119 of Regulation AB, Affiliations and Certain Relationships and Related
      Transactions*




The
      Sponsor originates all of the pool assets owned by the Issuing Entity (in such
      capacity, the “Originator”) and services the pool assets.  The
      Depositor is a wholly-owned subsidiary of NMAC (including in its role as
      originator, servicer and sponsor).  Through its purchase of the
      Certificates, the Depositor has acquired a 100% ownership interest in the
      Issuing Entity; therefore, the Issuing Entity is an affiliated party of the
      Depositor and, indirectly, of the Sponsor (including in its role as originator
      and servicer).




The
      Indenture Trustee is not affiliated with any of the Sponsor (including in its
      role as originator and servicer), the Depositor or the Issuing
      Entity.




There
      are
      no significant obligors, external enhancement or support providers, or other
      material parties related to the Notes or Certificates.




In
      addition, there are no business relationships, agreements, arrangements,
      transactions or understandings outside the ordinary course of business or on
      terms other than would be obtained in an arm’s length transaction with an
      unrelated party, apart from this asset-backed securities transaction involving
      the issuance of the Notes and Certificates by the Issuing Entity, between the
      Sponsor, the Depositor or the Issuing Entity and any of the parties, or
      affiliates of such parties, mentioned in this Item.




*Item
      1122 of Regulation AB, Compliance with applicable Servicing
      Criteria*




(a)
            The
                following documents are filed as part of this
                report.




Exhibit
      No.




33.1
            Nissan
                Motor Acceptance Corporation’s Report on Assessment of Compliance with
                Servicing Criteria


33.2
            Management’s
                Assertion on Compliance with Regulation AB (Wells Fargo Bank, National
                Association)


34.1
            Report
                of Independent Registered Public Accounting Firm (Deloitte & Touche
                LLP)


34.2
            Report
                of Independent Registered Public Accounting Firm (KPMG
                LLP)




The
      Servicer has complied, in all material respects, with the Applicable Servicing
      Criteria, except for certain instances of technical non-compliance described
      below:




On
      four
      out of seventy-eight occasions tested (5.13%), the Servicer did not remit to
      the
      applicable collection account on the first business day after receipt thereof
      a
      sufficient amount to cover all payments received in respect of the related
      pool
      assets.  It did, however, timely deposit an estimated (but
      insufficient) amount, determined in good faith, and remitted the difference
      no
      later than the next record date. The Servicer believes that no material impact
      to the securityholders resulted from these errors and it is exploring procedural
      changes to achieve full compliance with this requirement going
      forward.




*Item
          1123 of Regulation AB, Servicer Compliance Statement*
  (a)
              The
                  following documents are filed as part of this
                  report.
 Exhibit
                  No.
  35.1
              Servicer
                  Compliance Statement of Nissan Motor Acceptance
                  Corporation




5






**PART
      IV**




*Item
                15.*
            *Exhibits
                and Financial Statement
                Schedules.*




(a)(1)
            Not
                applicable.




(a)(2)
            Not
                applicable.




(a)(3)
            The
                exhibits filed in response to Item 601 of Regulation S-K are listed
                in the
                Exhibit Index.




(b)
            The
                exhibits filed in response to Item 601 of Regulation S-K are listed
                in the
                Exhibit Index.




(c)
            Not
                applicable.




**Supplemental
      information to be furnished with reports filed pursuant to Section 15(d) of
      the
      Act by Registrants which have not registered Securities pursuant to Section
      12
      of the Act.**




No
      annual
      report, proxy statement, form of proxy or other proxy soliciting material has
      been sent to certificateholders, and the registrant does not presently
      contemplate sending any such materials subsequent to the filing of this
      report.




































6






**SIGNATURES**




Pursuant
      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
      1934, the Registrant has duly caused this report to be signed on its behalf
      by
      the undersigned, thereunto duly authorized.






NISSAN
      AUTO RECEIVABLES 2006-C OWNER TRUST




By:         Nissan
      Motor Acceptance Corporation, Servicer






By:/s/ Rakesh Kochhar


Rakesh
      Kochhar


Treasurer




Date:     June
      29, 2007


















7








**EXHIBIT
      INDEX**






The
      following exhibits are filed as part of this annual report or, where indicated,
      were heretofore filed and are hereby incorporated by reference.






Exhibit
                No.3.1
            Amended
                and Restated Certificate of Incorporation of NARC II3.2
            Bylaws
                of NARC II4.1
            Sale
                and Servicing Agreement, dated as of July 31, 2006, by and among
                the
                Issuing Entity, NARC II, as seller, and NMAC, as servicer (incorporated
                by
                reference to Exhibit 4.1 of Form 8-K, dated August 2, 2006, File
                No.
                333-132133-02)4.2
            Indenture,
                dated as of July 31, 2006, by and between the Issuing Entity, and
                the
                Indenture Trustee (incorporated by reference to Exhibit 4.2 of Form
                8-K,
                dated August 2, 2006, File No. 333-132133-02)4.3
            Purchase
                Agreement, dated as of July 31, 2006, by and between NARC II, as
                purchaser, and NMAC, as seller (incorporated by reference to Exhibit
                4.3
                of Form 8-K, dated August 2, 2006, File No.
                333-132133-02)4.4
            Amended
                and Restated Trust Agreement, dated as of July 31, 2006, by and between
                NARC II, as depositor, and Wilmington Trust Company, as Owner Trustee
                (incorporated by reference to Exhibit 4.4 of Form 8-K, dated August
                2,
                2006, File No. 333-132133-02)4.5
            Administration
                Agreement, dated as of July 31, 2006, by and among the Issuing Entity,
                NMAC, as administrator, the Indenture Trustee and the Owner Trustee
                (incorporated by reference to Exhibit 4.5 of Form 8-K, dated August
                2,
                2006, File No. 333-132133-02)4.6
            Yield
                Supplement Agreement, dated as of July 31, 2006, by and among the
                Issuing
                Entity, NARC II, as seller, NMAC, as servicer, and the Indenture
                Trustee
                (incorporated by reference to Exhibit 4.6 of Form 8-K, dated August
                2,
                2006, File No. 333-132133-02)31.1
            Certification
                of Senior Officer in Charge of the Servicing Function of the Servicer
                Pursuant to Section 302 of the Sarbanes-Oxley Act of
                200233.1
            Nissan
                Motor Acceptance Corporation’s Report on Assessment of Compliance With
                Servicing Criteria33.2
            Management’s
                Assertion on Compliance With Regulation AB (Wells Fargo Bank, National
                Association)34.1
            Report
                of Independent Registered Public Accounting Firm (Deloitte & Touche
                LLP)34.2
            Report
                of Independent Registered Public Accounting Firm (KPMG
                LLP)35.1
            Servicer
                Compliance Statement of Nissan Motor Acceptance
                Corporation99.1
            Annual
                Servicer’s Certificate Provided by Nissan Motor Acceptance Corporation to
                Holders of Notes and Certificates





























8