**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C.  20549**

**FORM      10-K**

|   | (Mark                One) |
|--------|---------------------------|

|  |   | x  ANNUAL                REPORT PURSUANT TO                SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934 |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------------------|

|  |   | o  TRANSITION                REPORT PURSUANT                TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934 |
|--|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|

**NISSAN      AUTO RECEIVABLES 2007-A OWNER TRUST**

**NISSAN      AUTO RECEIVABLES CORPORATION II**

**NISSAN      MOTOR ACCEPTANCE CORPORATION**

| **DELAWARE**                                                                                                       |   | **51-6586229**                                                    |
|--------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization of the Issuing                Entity) |   | (I.R.S.                EmployerIdentification                No.) |

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

**(615)      725-1121**

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No

**DOCUMENTS      INCORPORATED BY REFERENCE**

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**PART      I**

| *Item                1.* | *Business.* |
|--------------------------|-------------|

| *Item                1A.* | *Risk                Factors.* |
|---------------------------|--------------------------------|

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

| *Item                2.* | *Properties.* |
|--------------------------|---------------|

| *Item                3.* | *Legal                Proceedings.* |
|--------------------------|-------------------------------------|

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

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

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

*Item      1117 of Regulation AB, Legal Proceedings*

**PART      II**

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

|   | (a) | Not                applicable. |
|--------|-----|--------------------------------|

|   | (b) | Not                applicable. |
|--------|-----|--------------------------------|

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| *Item                6.* | *Selected                Financial Data.* |
|--------------------------|-------------------------------------------|

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

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

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

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

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

| *Item                9B.* | *Other                Information.* |
|---------------------------|-------------------------------------|

**PART      III**

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

| *Item                11.* | *Executive                Compensation.* |
|---------------------------|------------------------------------------|

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

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

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

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

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

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

|   | 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) |
|--------|------|--------------------------------------------------------------------------------------------------|

*Item      1123 of Regulation AB, Servicer Compliance Statement*

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

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|   | Exhibit                No. |
|--------|----------------------------|

|   | 35.1 | Servicer                Compliance Statement of Nissan Motor Acceptance                Corporation |
|--------|------|----------------------------------------------------------------------------------------------------|

**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.**

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**SIGNATURES**

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**EXHIBIT      INDEX**

| Exhibit                No. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|----------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                        | Amended                and Restated Certificate of Incorporation of NARC II                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 3.2                        | Bylaws                of NARC II                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 4.1                        | Sale                and Servicing Agreement, dated as of February 22, 2007, 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 February 26, 2007, File                No.                333-132133-03)                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 4.2                        | Indenture,                dated as of February 22, 2007, by and between the Issuing Entity,                and the                Indenture Trustee (incorporated by reference to Exhibit 4.2 of Form                8-K,                dated February 26, 2007, File No. 333-132133-03)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.3                        | Purchase                Agreement, dated as of February 22, 2007, by and between NARC II,                as                purchaser, and NMAC, as seller (incorporated by reference to Exhibit                4.3                of Form 8-K, dated February 26, 2007, File No.                333-132133-03)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 4.4                        | Amended                and Restated Trust Agreement, dated as of February 22, 2007, 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                February 26, 2007, File No. 333-132133-03)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 4.5                        | Administration                Agreement, dated as of February 22, 2007, 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 February                26,                2007, File No. 333-132133-03)                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 4.6                        | Yield                Supplement Agreement, dated as of February 22, 2007, 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                February 26, 2007, File No. 333-132133-03)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 4.7                        | ISDA                Master Agreement, dated as of February 22, 2007, between the Issuing                Entity and HSBC Bank USA, National Association (the “Swap Counterparty”);                Schedule to the ISDA Master Agreement, dated as of February 22, 2007,                between the Issuing Entity and the Swap Counterparty; Credit Support                Annex, dated as of February 22, 2007, between the Issuing Entity                and the                Swap Counterparty; and Class A-4 Swap Transaction Confirmation, dated                as                of February 22, 2007, between the Issuing Entity and the Swap Counterparty                (incorporated by reference to Exhibit 10.1 of Form 8-K, dated March                14,                2007, File No. 333-132133-03) |
| 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                2002                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 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)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |

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| 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                Corporation                                                     |
| 99.1 | Annual                Servicer’s Certificate Provided by Nissan Motor Acceptance Corporation to                Holders of Notes and Certificates |

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