ORIX CREDIT ALLIANCE RECEIVABLES 2000 B CORP S-1/A

AMENDMENT NO. 1 TO FORM S-1

FORM OF UNDERWRITING AGREEMENT

FORM OF CERTIFICATE OF INCORPORATION

FORM OF BYLAWS

FORM OF TRUST AGREEMENT

FORM OF INDENTURE

OPINION OF SULLIVAN & CROMWELL

TAX OPINION OF RIKER, DANZIG ET AL

FORM OF TRANSFER AND SERVICING AGREEMENT

FORM OF ADMINISTRATION AGREEMENT

FORM OF OCAI TRANSFER AGREEMENT

FORM OF CUSTODIAN AGREEMENT

FORM OF SUBORDINATION AGREEMENT

CONSENT OF ARTHUR ANDERSEN LLP

STATEMENT OF ELIGIBILTY AND QUALIFICATION