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                      SECURITIES AND EXCHANGE COMMISSION

                            Washington, D.C.  20549

                                   FORM 8-K

                                CURRENT REPORT


                      Pursuant to Section 13 or 15(d) of
                      The Securities Exchange Act of 1934


   Date of Report (Date of earliest event reported):          March 2, 2001
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                      BANC ONE AUTO GRANTOR TRUST 1997-B
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                   (Issuer with respect to the Certificates)


                        BANK ONE, NATIONAL ASSOCIATION
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            (Exact name of registrant as specified in its charter)


                                 United States
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        (State or other jurisdiction of incorporation or organization)


          333-38681                                  36-0899825
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  (Commission File Number)              (IRS Employer Identification Number)



1 Bank One Plaza, Chicago, Illinois                                 60670
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(Address of principal executive offices)                          (Zip Code)


                     (312)732-4000
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Registrant's telephone number, including area code
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Item 4.  Changes in Registrant's Certifying Accountant

(a)  On February 23, 2001, BANK ONE CORPORATION ("BANK ONE"), the parent
corporation for Bank One, National Association (the "Bank"), decided to no
longer engage Arthur Andersen LLP ("AA") as its principal accountant and
selected KPMG LLP ("KPMG") to serve as its principal accountant for 2001. The
change in accountants was recommended by the Audit and Risk Management Committee
of BANK ONE's Board of Directors and approved by the Board on February 23, 2001.
The Bank, in its capacity as servicer of the Banc One Auto Grantor Trust 1997-B
(the "Trust"), has also changed the independent accountants for the Trust during
2001 from AA to KPMG. The sole reason for the change of the independent
accountants for the Trust will be to align the independent accountants of the
Trust with those of BANK ONE.

     The Trust does not have financial statements and the reports of independent
accountants for the Trust are limited to (i) examining, in accordance with
standards established by the American Institute of Certified Public Accountants,
the assertion of the Servicer that it has complied with certain covenants and
conditions set forth in the Pooling and Servicing Agreement for the
Trust. Therefore, the standards enumerated in Item 304 of Regulation S-K under
the Securities and Exchange Act of 1934 ("Item 304"), which apply to audits of
financial statements, are not applicable to the services performed for the Trust
by independent accountants.  Nonetheless, the reports of AA with respect to the
Trust for the prior two years ended December 31, 1998 and December 31, 1999 did
not state that (x) the assertion of the Servicer in clause (i) above was not
fairly stated, in all material respects. In addition, there were no
disagreements (as defined in the instructions to Item 304 of Regulation S-K)
between AA and the Bank, in its capacity as servicer of the Trust, in connection
with such reports and there have been no such disagreements (as defined in the
instructions to Item 304 of Regulation S-K) between AA and the Bank, in its
capacity as servicer of the Trust, during the period from December 31, 1999
through the date of this filing. AA is in the process of completing its work for
the year ended December 31, 2000 and will issue its reports in March, 2001.

     The Bank has provided a copy of the foregoing statements to AA.  A letter
from AA to the Commission stating their agreement with the statements made
herein is filed as Exhibit 16.01 to this Form 8-K.

(b)  Effective February 23, 2001, the Bank has engaged KPMG as its principal
accountants for 2001. During 1999 and 2000, and during the portion of 2001
preceding the Board's decision, the Bank, in its capacity as servicer of the
Trust, did not consult KPMG in any matter with respect to the Trust or any
matter that was the subject of a disagreement with AA.

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Item 7.  Financial Statements and Exhibits.

The following exhibits are filed as a part of this report:

(16.01)  Letter regarding Change in Certifying Accountant
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                                   SIGNATURE



Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                         BANC ONE AUTO GRANTOR TRUST 1997-B

                         By:  Bank One, National Association, as Servicer
                               on behalf of the Trust


                         By:     /s/  Tracie H. Klein
                                 --------------------
                         Name:   Tracie H. Klein
                         Title:  Vice President



Date:  March 2, 2001
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                                 EXHIBIT INDEX


Exhibit No.         Description                                   Page No.

16.01       Letter regarding Change in Certifying Accountant         5