Exhibit
      34.3




**Report
      of Independent Registered Public Accounting Firm**





To
      the
      Board of Directors


FDI
      Computer Consulting, Inc.


Sacramento,
      California





We
      have
      examined management’s assertion, included in the accompanying Report on
      Compliance with Applicable Servicing Criteria Pursuant to Item 1122 of
      Regulation AB under the Securities Exchange Act of 1934 that FDI Computer
      Consulting, Inc., dba FDI Collateral Management (the Company), a wholly owned
      subsidiary of Trivin, Inc., complied with the servicing criteria set forth
      in
      Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for
      collateral being serviced for the transactions for which the Company is
      participating (see Exhibit A for a complete list of such transactions herein
      referred to as the Platform) as of and for the year ended December 31, 2007,
      except for 1122 (d)(1)(ii)-(iv), 1122 (d)(2)(i)-(vii)(D), 1122 (d)(3)(i)-(iv)
      and 1122(d)(4)(iii)-(xv), which the Company has determined are not applicable
      to
      the activities performed by them with respect to the Platform covered by this
      report. Management is responsible for the Company’s compliance with those
      servicing criteria. Our responsibility is to express an opinion on management’s
      assertion about the compliance with the servicing criteria based on our
      examination.





Our
      examination was conducted in accordance with attestation standards established
      by the American Institute of Certified Public Accountants, as adopted by the
      Public Company Accounting Oversight Board (United States) and, accordingly,
      included examining, on a test basis, evidence about the Company’s compliance
      with the applicable servicing criteria and performing such other procedures
      as
      we considered necessary in the circumstances. Our examination included testing
      of less than all of the transactions that comprise the Platform, testing of
      less
      than all of the servicing activities related to the Platform, and determining
      whether the Company processed those selected transactions and performed those
      selected activities in compliance with the servicing criteria. Furthermore,
      our
      procedures were limited to the selected transactions and servicing activities
      performed by the Company during the period covered by this report. Our
      procedures were not designed to determine whether errors may have occurred
      either prior to or subsequent to our test that may have affected the balances
      or
      amounts calculated or reported by the Company during the period covered by
      this
      report for the selected transactions or any other transactions. We believe
      that
      our examination provides a reasonable basis for our opinion. Our examination
      does not provide a legal determination on the Company’s compliance with the
      servicing criteria.





In
      our
      opinion, management’s assertion that the Company complied with the
      aforementioned servicing criteria for the Platform as of and for the year ended
      December 31, 2007, is fairly stated, in all material respects.








Irvine,
      California


February 9,
      2008





McGladrey
      & Pullen, LLP is a member firm of RSM International,


an
      affiliation of separate and independent legal entities.











**Exhibit
      A**





FDI’s
      Assessment of Compliance with Servicing Criteria applies to the following
      transactions:





**Capital
      One Auto Finance**





Capital
      One Auto Finance Trust 2006-A


Capital
      One Auto Finance Trust 2006-B


Capital
      One Auto Finance Trust 2006-C


Capital
      One Prime Auto Receivables Trust 2006-1


Capital
      One Prime Auto Receivables Trust 2006-2


Capital
      One Auto Finance Trust 2007-A


Capital
      One Auto Finance Trust 2007-B


Capital
      One Auto Finance Trust 2007-C


Capital
      One Prime Auto Receivables Trust 2007-1


Capital
      One Prime Auto Receivables Trust 2007-2





**USAA
      Federal Savings Bank**





USAA
      Auto
      Owner Trust 2006-1


USAA
      Auto
      Owner Trust 2006-2


USAA
      Auto
      Owner Trust 2006-3


USAA
      Auto
      Owner Trust 2006-4


USAA
      Auto
      Owner Trust 2007-1


USAA
      Auto
      Owner Trust 2007-2