Exhibit 35.1

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 2006-1

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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 February 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 2006-1,
  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 February 22, 2006
  through December 31, 2006, and of its performance under the Sale and
  Servicing Agreement was conducted under my supervision.
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|                                                                                                                                                                                                                                                                                                                                                                                                                                               | 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                             
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| | Name: Fritz
  D. Bohne                           
| | Title: Vice
  President, Senior Financial Officer

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