Exhibit 34.1

Report of Independent Registered Public Accounting Firm 

The Board of DirectorsUSAA Federal Savings Bank 

We have examined management’s assertion, included          in the accompanying Certification Regarding Compliance with Applicable          Servicing Criteria (the Management Certification), that USAA Federal          Savings Bank (the Bank) complied with the servicing criteria set forth          in Item 1122 (d) of the Securities and Exchange Commission’s          Regulation AB for the retail auto loan****platform (the Platform)**,**as          defined in the Management Certification, as of and for the year ended          December 31, 2007 except for criteria 1122(d)(1)(iii), 1122(d)(2)(iv),          1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv),          1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii),          and 1122(d)(4)(xv),which the Bank has determined are not applicable          to the activities performed by  them with respect to the servicing  platform          covered by this report. See Appendix A for the asset backed transactions          covered by this platform.**** Management is responsible for          the Bank’s compliance with those servicing criteria. Our responsibility          is to express an opinion on management’s assertion about the      Bank’s 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 individual asset backed transactions and securities          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 tests 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 as of and for the          year ended December 31, 2007 for the retail auto loan****platform      is fairly stated, in all material respects. ** **

 

/s/ Ernst & Young LLP 

March 31, 2008 

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APPENDIX A 

 

1)       USAA Auto Owner Trust 2006-1

 2)       USAA Auto Owner Trust 2006-2 

3)       USAAAuto Owner Trust 2006-3 

4)       USAA Auto Owner Trust 2006-4 

5)       USAA Auto Owner Trust2007-1 

6)       USAA Auto Owner Trust 2007-2 

 

 

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