UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): August 29, 2006

Ford Motor Credit Company

(Sponsor)

Ford Credit Auto Receivables Two LLC

(Depositor)

Ford Credit Auto Owner Trust 2006-B

(Issuing Entity)

Delaware
(State or other jurisdiction of incorporation)


333-131003		41-6547775

(Commission File Number)		(IRS Employer Identification No.)

One American Road, Dearborn, Michigan		48126

(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code 313-594-3495

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 140.14a-12)


o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS


	Item 8.01. Other Events.
	Item 9.01. Financial Statements and Exhibits.
SIGNATURE
Opinion of Skadden, Arps, Slate, Meagher & Flom LLP

Item 8.01. Other Events.

In connection with the issuance by Ford Credit Auto Owner Trust 2006-B (the “Trust”) of asset backed securities described in the Prospectus Supplement dated August 22, 2006 and the Prospectus dated August 21, 2006, which were filed with the Securities and Exchange Commission pursuant to its Rule 424(b)(2), Ford Credit Auto Receivables Two LLC (“FCAR Two”) is filing the exhibit listed in Item 9.01(d) below.

Item 9.01. Financial Statements and Exhibits.

(a) Not Applicable

(b) Not Applicable

(d) Exhibits


Exhibit No.		Description
Exhibit 8.1		Opinion of Skadden, Arps, Slate, Meagher & Flom LLP dated as of August 29, 2006 with respect to tax matters.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


	Ford Credit Auto Owner Trust 2006-B
	By:	FORD MOTOR CREDIT COMPANY,
		as Servicer


	By:	/s/ Q. Gwynn Lam
		Q. Gwynn Lam
		Assistant Secretary

Date: August 29, 2006

EXHIBIT INDEX


Exhibit No.		Description
Exhibit 8.1		Opinion of Skadden, Arps, Slate, Meagher & Flom LLP dated as of August 29, 2006 with respect to tax matters.

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FORD CREDIT AUTO OWNER TRUST 2006-B 8-K