Exhibit 35.1

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|Annual Servicer Compliance
  Certificate
  pursuant to
  Section 3.10 of the Sale and Servicing Agreement
  and
  Item 1123 of Regulation AB
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|USAA AUTO OWNER TRUST
  2006-2                                                                                                              
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The undersigned, a duly authorized
officer of USAA Federal Savings Bank, as servicer (in such capacity, the Servicer)
under the Sale and Servicing Agreement, dated as of May 1, 2006 (as amended and
supplemented, or otherwise modified and in effect from time to time, the Sale
and Servicing Agreement), by and among USAA Auto Owner Trust 2006-2, USAA
Acceptance, LLC and the Servicer, does hereby certify that:

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| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 1. | A review of the activities
  of the Servicer during the period from May 24, 2006 through December 31,
  2006, and of its performance under the Sale and Servicing Agreement was
  conducted under my supervision.
| |    |                                                                                                                                                                                                                  
| | 2. | To the best of my
  knowledge, based on such review, the Servicer has fulfilled all of its
  obligations in all material respects under the Sale and Servicing Agreement
  throughout such period.               

IN WITNESS WHEREOF, the undersigned has duly executed
this Certificate on behalf of the Servicer this 30th day of March, 2007.

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| | /s/ FRITZ D. BOHNE                             
| |                                                
| |                                                
| | Name: Fritz D. Bohne                           
| | Title: Vice President, Senior Financial Officer

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