Document:

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                                                                  EXHIBIT 10.4.2

                             SECOND AMENDMENT TO THE

                   AMENDED AND RESTATED TAX SHARING AGREEMENT

         This SECOND AMENDMENT TO THE AMENDED AND RESTATED TAX SHARING AGREEMENT
is entered into as of August 1, 2003 ("Amendment"), by and among Westcorp (FEIN
No. 53-0308535) and each of the subsidiaries subscribed thereto.

                                    RECITALS

         WHEREAS, the parties have entered into an Amended and Restated Tax
Sharing Agreement, effective as of the first day of the consolidated return year
beginning January 1, 2002, and subsequently amended as of January 1, 2003
("Agreement").

         WHEREAS, the parties desire to further amend the Agreement to add WFS
Receivables Corporation 4, a Nevada corporation, and a first tier subsidiary of
Westcorp as a Member to the Agreement; and

         NOW, THEREFORE, in consideration of the mutual covenants and promises
contained in the Agreement and in this Addendum and for other good and
sufficient consideration, the Agreement is amended as follows:

         1.       WFS Receivables Corporation 4 (FEIN No. 05-0576204) is
                  included as a Member to the Agreement effective January 1,
                  2003.

         2.       Provision 3 of the Agreement shall be amended and restated as
                  follows:

                  "The taxable income of the Parent Affiliated Group, which is
                  all the Members, shall be used to determine the allocation of
                  the tax liability, unless the use of that number results in an
                  allocation which is unfavorable to the Bank Affiliated Group,
                  which is all the Members except the Parent, Westran Services
                  Corporation, WFS Receivables Corporation 2, Western Consumer
                  Products, and WFS Receivables Corporation 4, in which case,
                  the separate tax liability of the Bank's Affiliated Group
                  shall be allocated among the members of the Bank Affiliated
                  Group."

         Except as amended specifically herein, all terms and conditions of the
Agreement, shall remain in full force and effect.

         All capitalized terms not herein defined shall have the same meaning as
set forth in the Agreement.

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         IN WITNESS WHEREOF, the undersigned have executed this Amendment on the
date set forth below to be retroactive to and effective as of January 1, 2003.

WESTCORP

By: _________________________________________________      Date: _________, 2003
         Thomas A. Wolfe, President

WESTERN AUTO INVESTMENTS, INC.

By: _________________________________________________      Date: _________, 2003
         John Coluccio, President

WESTRAN SERVICES CORP.

By: _________________________________________________      Date: _________, 2003
         Shelley M. Chase, President

WESTERN FINANCIAL BANK

By: _________________________________________________      Date: _________, 2003
         Thomas A. Wolfe, Vice Chairman &
         President

WFS FINANCIAL INC

By: _________________________________________________      Date: _________, 2003
         Thomas A. Wolfe, President

WFS FINANCIAL AUTO LOANS, INC.

By: _________________________________________________      Date: _________, 2003
         John Coluccio, President

WFS FINANCIAL AUTO LOANS 2, INC

By: _________________________________________________      Date: _________, 2003
         John Coluccio, President

WFS INVESTMENTS, INC.

By: _________________________________________________      Date: _________, 2003
         Thomas A. Wolfe, President

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WFS FUNDING, INC.

By: _________________________________________________      Date: _________, 2003
         John Coluccio, President

WFS RECEIVABLES CORPORATION

By: _________________________________________________      Date: _________, 2003
         John Coluccio, President

WESTFIN INSURANCE AGENCY, INC.

By: _________________________________________________      Date: _________, 2003
         Thomas A. Wolfe, President

WESTHRIFT LIFE INSURANCE COMPANY

By: _________________________________________________      Date: _________, 2003
         Shelley M. Chase, Vice President

THE HAMMOND COMPANY, THE MORTGAGE BANKERS

By: _________________________________________________      Date: _________, 2003
         Thomas A. Wolfe, President & Chief Executive
         Officer

WFS WEB INVESTMENTS

By: _________________________________________________      Date: _________, 2003
         Thomas Wolfe, President

WESTERN RECONVEYANCE COMPANY, INC.

By: _________________________________________________      Date: _________, 2003
         J. Keith Palmer, President, Chief Executive
         Officer & Treasurer

WESTERN CONSUMER SERVICES, INC.

By: _________________________________________________      Date: _________, 2003
         Mark Olson, Vice President & Controller

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WESTERN CONSUMER PRODUCTS

By: _________________________________________________      Date: _________, 2003
         Mark Marty, President

WFS RECEIVABLES CORPORATION INC. 2

By: _________________________________________________      Date: _________, 2003
         Mark Olson, Vice President & Controller

WFS RECEIVABLES CORPORATION INC. 3

By: _________________________________________________      Date: _________, 2003
         J. Keith Palmer, Vice President & Treasurer<PAGE>

                                                                    EXHIBIT 10.8

[WFS FINANCIAL(R) LOGO]

                                DEALER AGREEMENT

In consideration of the mutual promises and agreements contained herein, WFS
Financial Inc. ("Company") and the undersigned ("Dealer") agree as follows:

1.       Dealer shall from time to time sell, transfer, and assign to Company,
         in accordance with this Agreement, chattel paper (hereinafter called
         "Contracts") including, but not limited to, purchase money security
         agreements and/or retail installment sales contracts as Company in its
         sole discretion shall elect to purchase. The Contracts will arise from
         the credit sale by Dealer of motor vehicles, accessories, service
         contracts, insurance (including credit life, accident and health
         insurance) and related items, debt cancellation/GAP programs, and other
         applicable programs.

2.       Dealer agrees that all Contracts shall be executed only on forms
         approved by Company. Dealer will provide, at a minimum, the following
         documents before the Company will purchase a Contract: the original
         signed contract; the original signed credit application; the
         lienholder's copy of the application for title properly completed;
         physical damage insurance form signed by the customer; co-signer
         notice, if required; copy of manufacturer's invoice; copy of Dealer's
         bill of sale; signed arbitration agreement and signed Addendum to the
         Contract, if applicable; and other forms as may be required from time
         to time by the Company.

3.       Dealer agrees and warrants that it has obtained all necessary authority
         from its board of directors and, if applicable, from its shareholders,
         if incorporated, or its members if a limited liability company, for the
         making of this Agreement, the Contracts and each related agreement to
         which the Dealer is a party, and each such document constitutes a valid
         and binding obligation of Dealer enforceable against Dealer in
         accordance with its terms.

4.       All Contracts purchased by Company shall be without recourse to the
         Dealer except as otherwise agreed.

5.       As to each Contract offered and sold by Dealer to the Company, Dealer
         agrees and does hereby warrant, represent, and covenant that:

         a)       the Contract is a valid and enforceable deferred payment
                  obligation for the amount set forth in the Contract, arising
                  out of a bona fide sale of goods or the rendition of services
                  in the ordinary course of business, which has been finally
                  accepted by the buyer(s) named in the Contract (hereinafter
                  referred to as the "buyer," whether one or more) and for which
                  buyer is unconditionally liable without right of offset;

         b)       the Contract covers goods and services owned or provided by
                  Dealer free and clear of all liens, security interests, claims
                  or encumbrances;

         c)       Dealer has the authority to sell and assign the Contract free
                  and clear of all liens and encumbrances;

         d)       there are no disputes, offsets, legal or equitable defenses or
                  counterclaims against the Contract or the vehicles subject
                  thereto;

         e)       no information contained in buyer's or co-signer's credit
                  application has been altered or modified by Dealer, and Dealer
                  has not advised or suggested to buyer or co-signer the
                  reporting or omission of any information in the credit
                  application or any other document in connection with the
                  Contract other than what buyer or co-signer knows to be true,
                  or correct.

         f)       Dealer has sold, delivered, and installed the goods and
                  services described in the Contract;

         g)       the descriptions of the goods and services and other
                  information contained in the Contract are in all respects true
                  and complete;

         h)       the buyer named in such Contract is bona fide, has legal
                  capacity to make the Contracts, is solvent and financially
                  able to pay, and each of the buyers signatures is valid and
                  genuine."

         i)       the buyer is the registered owner of the vehicle;

         j)       Dealer has confirmed that each buyer possesses a current and
                  valid driver's license that contains buyer's photograph and is
                  issued by the buyer's state of residence.

         k)       the down payments made by the buyer have been made in cash,
                  unless otherwise specified in the Contracts;

         l)       no part of the down payment has been loaned directly or
                  indirectly by Dealer to the buyer;

         m)       none of the goods and services mentioned in the Contract will
                  be rented with or without a driver, or held out or used as a
                  taxi or other form of public conveyance;

         n)       the buyer and any guarantor or co-signer shall not have been
                  induced to enter into the Contract by any misrepresentations,
                  suppressions or omissions by Dealer regarding the goods or
                  services sold under the Contract;

         o)       Dealer has provided Company all credit information furnished
                  Dealer by the buyer, co-signer, or any guarantor of the
                  Contract, and to the best of dealer's knowledge all such
                  information is true, complete and accurate.

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[WFS FINANCIAL(R) LOGO]

         p)       Dealer has secured and perfected for Company a security
                  interest in the vehicle free and clear of all liens and
                  encumbrances, and will deliver to the Company evidence
                  satisfactory to the Company of such security interest within
                  twenty (20) days of the date of the Contract or less than
                  twenty (20) days if required by the applicable state Motor
                  Vehicle Division law and regulations;

         q)       the sale and financing of any insurance, service contracts,
                  debt cancellation/GAP, or other coverage, or program provided
                  or arranged by Dealer do not violate any applicable law or
                  regulation. Service contracts, insurance documentation, debt
                  cancellation/GAP, or other documentation related to various
                  other programs, and any rebates of unearned premiums will be
                  delivered to buyer by Dealer within the time required by law,
                  or if buyer cancels the policy, the rebates will be sent to
                  the Company as required by law;

         r)       the vehicle is insured by an insurance company acceptable to
                  the Company against fire, theft and collision with the Company
                  named as loss payee and written evidence of such insurance has
                  been or promptly will be provided to the Company;

         s)       there have been no adjustments in the cash price of the goods
                  or services sold in the Contract as a result of this
                  Agreement;

         t)       Dealer does not charge the buyer for filing fees or other
                  costs paid by Dealer to public officials to perfect a security
                  interest in the goods sold under the Contract except where
                  allowed by law, and Dealer does not make any other type of
                  charge, other than clearly denominated finance charges, unless
                  those charges also are charged in cash transactions;

         u)       all disclosures required by law or regulation were properly
                  made to the buyer prior to the buyer's signing the Contract
                  and no material fact relating to the Contract or the goods and
                  services sold under the Contract was misrepresented to the
                  buyer or omitted from any required disclosure to the buyer;

         v)       Dealer has provided the buyer with a completed Contract and
                  any other document required by applicable law, and the
                  information filled in on the Contract and in any other
                  document given to buyer by Dealer is accurate and complete;

         w)       the Contract complies with, and, in the underlying
                  transaction, Dealer has complied with, all applicable laws and
                  regulations including, without limitation, the Fair Credit
                  Reporting Act, the Equal Credit Opportunity Act, the Federal
                  Truth in Lending Act, the FTC Used Motor Vehicle Trade
                  Regulation Rule, the Federal Trade Commission Act, the
                  Magnuson-Moss Warranty Act, Gramm Leach Bliley Act, and all
                  other federal, state and local laws, rules and regulations now
                  or hereafter in effect that apply to the extension of credit,
                  consumer transactions or the sale or financing of the goods
                  and services covered by the Contract;

         x)       Dealer promptly will forward to the proper authorities all
                  federal, state and local fees and taxes due in connection with
                  the sale and financing of the Property;

         y)       all charges that Dealer is required by law to disclose in the
                  Contract are accurately disclosed;

         z)       extended service agreements or mechanical breakdown protection
                  sold under the Contract is optional to the buyer and is
                  offered for sale in connection with comparable cash
                  transactions at a price equal to that disclosed on the face of
                  the Contract;

         aa)      within twenty (20) days from the contract date, or less than
                  twenty (20) days if required by the applicable state Motor
                  Vehicle Division law and regulations, Dealer will apply to the
                  state motor vehicle division or agency for a valid certificate
                  of title evidencing the buyer's ownership of the goods
                  described in the Contract and the Company's first priority
                  lien on those goods;

         bb)      the certificates of title regarding the goods sold under the
                  Contract have not been issued as impaired or branded titles,
                  including but not limited to, titles noted as: salvage titles,
                  lemon law buy backs, prior police vehicle, prior taxi, or gray
                  market titles; and

         cc)      Dealer shall provide and maintain service on all goods sold
                  under the Contract in accordance with all representations and
                  warranties (including extended service agreements) and
                  standard practices and policies, and shall use its best
                  efforts to resolve any disputes relating to such services.

         dd)      Dealer will not use or disclose to any other party any
                  nonpublic personal information that it receives from Company
                  or a financial institution in connection with the Contract or
                  this Agreement, except to perform hereunder in accordance with
                  this Agreement. For purposes of this Agreement, "nonpublic
                  personal information" shall have the meaning set forth in the
                  Gramm Leach Bliley Act and applicable state's law and
                  implementing regulations.

         ee)      As regards confidential information or nonpublic personal
                  information, Dealer agrees that it will implement appropriate
                  security safeguards and measures designed to meet the
                  objectives of the Gramm Leach Bliley Act and implementing
                  regulations. Upon request Dealer will provide evidence
                  reasonably satisfactory to Company that it has satisfied the
                  obligations required by this Section.

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[WFS FINANCIAL(R) LOGO]

         Dealer unconditionally guarantees payment and performance of all
         Contracts with respect to which any one or more of the foregoing
         warranties, representations or covenants are breached or are false. If
         any of the forgoing warranties, representations, or covenants are
         breached by Dealer, Dealer agrees unconditionally to repurchase any
         Contract upon demand for the full amount unpaid on the Contract (less
         any refunds of unearned finance charge).

6.       The Company shall establish from time to time, the minimum annual
         percentage rate (the "buy rate") and the maximum annual percentage rate
         at which the Company will purchase a Contract, which rate shall be
         shown on the Company's buy sheet. Dealer participation, the portion of
         the finance charge which is paid to the Dealer, will be determined by
         the Company from time to time, at its sole discretion.

                  % of the Dealer participation will be retained by the Company
                  as a non-refundable reserve.

7.       The term of the recapture period shall be in accordance with one of the
         boxes checked below:

     a)  [ ]During the first ____________days from the Contract date (the
         "recapture period"), Dealer shall refund to the Company the entire
         Dealer Participation paid to Dealer if (i) the buyer prepays the
         Contract in full before maturity, (ii) the buyer defaults, (iii) a
         bankruptcy action is filed by or against buyer, or (iv) the Company
         repossess the vehicle, whether due to default in the terms of the
         Contract or by a voluntary repossession at the request of the buyer, or

     b)  [ ] During the entire term of the contract (the "recapture period"),

         If during the recapture period, because of prepayment, default,
         refinancing, repossession, or repossession sale, the buyer becomes
         entitled by law to a refund of the unearned portion of the finance
         charge on a Contract, then the respective obligations of Company and
         Dealer for the refund shall be proportionate to their sharing of the
         finance charge pursuant to Paragraph 5 and shall be handled as follows:
         (a) the refund shall be computed in accordance with the Rule of 78s,
         the Sum of the Periodic Time Balances, or Actuarial method as required
         under applicable state law for the type of Contract purchased, (b)
         Company's obligation shall be for that amount of the refund which
         Company would have been required by law to credit to the buyer if the
         original finance charge in the Contract had not included that portion
         of the Dealer Participation paid to Dealer when the Company acquired
         the Contract from Dealer, and (c) Dealer shall pay to the Company
         promptly on demand that part of the refund which is the difference
         between the refund credited to the buyer and the amount of the refund
         which is Company's obligation under this refund Agreement.

         Dealer is not responsible for repayment of any Dealer Participation or
         unearned finance charge after the recapture period.

8.       a)       Dealer shall forward to the Company any unearned premium for
         credit life or disability insurance or unearned payment for extended
         service contracts if the policies or service contracts are canceled,
         regardless of whether the request for the refund is made by the buyer
         or the Company; and

         b)       if the Contract is prepaid for any reason and the Company
         rebates any unearned service contract payments, or credit life or
         disability insurance premiums, the Company will bill the Dealer for the
         rebated amounts and the Dealer agrees to pay for such refunds within
         ten (10) days of billing.

9.       The amount or method of calculating the Dealer Participation may be
         changed from time to time by the Company, which changes shall be
         effective immediately upon notice to Dealer. For all Contracts which
         have been approved for purchase by the Company prior to such notice,
         previous commitments will apply.

10.      Dealer agrees not to accept payments or tender of payments made to
         Dealer by buyer for any Contracts sold to the Company, and to provide
         notice to the buyer of the assignment and sale of the Contract to
         Company and of Company's rights under the Contract. Notwithstanding the
         foregoing, if Dealer receives any payments, Dealer further agrees
         immediately to forward to Company any payment in the original form
         received by Dealer in connection with a Contract purchased by Company.

11.      Contracts shall be assigned by Dealer on Contract forms approved by the
         Company. Such assignment shall govern the rights and responsibilities
         of the parties to this Agreement, except as they are modified herein.
         In the event of a conflict between this Agreement and such assignment,
         this Agreement shall control. The Company shall be under no obligation
         to purchase any Contracts which are unacceptable to it for any reason,
         including the credit-worthiness of the buyer. Following an assignment
         of any Contract, the Company shall have the right, in its sole
         discretion, to modify, extend, renew, or otherwise change the terms of
         any Contract, to compromise or adjust claims in connection with
         Contracts purchased hereunder, and to release any collateral securing a
         Contract, all without discharging any of Dealer's warranties,
         representations and covenants in connection with a Contract or under
         this Agreement or without affecting the enforceability of this
         Agreement.

12.      Dealer agrees to indemnify and hold Company harmless from any claims,
         demands, losses, liabilities, damages and costs of defense, including
         without limitation, reasonable attorneys' fees, resulting from any
         breach of this Agreement, any breach of any warranty made in this
         Agreement, or any violation or alleged violation of any federal, state
         or local law, rule or regulation in connection with a transaction
         underlying a Contract, or arising in connection with any Contract
         (including the preparation and completion of Contracts). Dealer agrees
         to assist and cooperate with Company in enforcing Company's rights
         under all

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[WFS FINANCIAL(R) LOGO]

         Contracts. Dealer shall immediately notify Company of any notice given
         to Dealer of any setoff against, claim arising from, or defenses to a
         Contract or goods or services subject to any Contract.

13.      Dealer hereby waives any right to require Company to: (a) proceed
         against the buyer under any Contract; (b) proceed against or exhaust
         any security for a Contract held by Company; or (c) pursue any other
         remedy in Company's power whatsoever.

14.      Dealer hereby expressly authorizes the Company to send or continue to
         send fax communications to Dealer.

15.      Dealer further covenants that it shall be bound by each signature on
         its behalf on a Contract or related documents submitted to Company in
         the ordinary course of business, and Dealer further agrees that Company
         shall have no duty to inquire as to the signatory's employment status
         or authority to execute the Contract or other documents.

16.      Company's failure to exercise any of its rights shall not operate as a
         waiver of any such rights, and such rights shall continue until all
         Contracts have been paid in full. All of Company's rights, as provided
         herein, shall be cumulative and not in the alternative.

17.      Company reserves the right to apply the whole or any part of the
         Dealer's participation in satisfaction of any delinquent obligation of
         Dealer under this Agreement or otherwise. The remedy of Company to
         apply money from the participation and/or Dealer Reserve Account is
         cumulative with all other remedies and Company may at any time take any
         other right or remedy which Company may have against Dealer or
         otherwise.

18.      This Agreement may be terminated by either party upon giving to the
         other party written notice of election to terminate. Notice to Dealer
         may be given by Company by depositing said notice in the United States
         mail, postage prepaid addressed to Dealer at his last known address as
         shown on the records of the Company, and when so deposited the notice
         shall be deemed given. No such termination shall affect the rights and
         obligations of the parties as to Contracts purchased by Company
         pursuant to this Agreement prior to the effective date of such
         termination.

19.      This Agreement may be executed in duplicate by the parties hereto, each
         to have the full force and effect of an original for all purposes. This
         Agreement shall inure to the benefit of and bind the parties, their
         heirs, personal representatives and successors and assigns. This
         Agreement supersedes all prior Dealer agreements between Dealer and
         Company. Contracts purchased pursuant to previous Dealer agreements
         shall be governed by those agreements with respect to repayment of the
         Dealer participation, if applicable.

20.      In the event Dealer consists of more than one person, the obligations
         of Dealer are joint and several.

21.      If a court of competent jurisdiction or an arbitrator holds any
         provision of this Agreement to be illegal, unenforceable or invalid,
         the validity and enforceability of the remaining provisions will not be
         affected.

22.      This Agreement shall be governed by the laws of the state of _________.
         Except for changes regarding buy rates and the amount or method of
         calculating Dealer participation, non-refundable reserve, or reserve,
         which changes shall be effective upon notice to Dealer, no modification
         of this Agreement shall be valid unless in writing and signed by the
         party to be charged.

23.      This Agreement is effective on the date shown below.

24.      THIS AGREEMENT IS A FINAL EXPRESSION OF THE AGREEMENT BETWEEN DEALER
         AND COMPANY AND MAY NOT BE CONTRADICTED BY EVIDENCE OF ANY ALLEGED ORAL
         AGREEMENT. BY SIGNING THIS AGREEMENT, DEALER AND COMPANY AFFIRM THAT NO
         UNWRITTEN ORAL AGREEMENT EXISTS.

Dated: __________________________         Dated: _______________________________

_________________________________
Dealership (corporate name)

_________________________________         WFS Financial Inc.
DBA (if applicable)

By: _____________________________         By: __________________________________
         Signature                                   Signature

    _____________________________             __________________________________
         Print Name                                  Print Name

Title: __________________________         Title: _______________________________

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