Exhibit 20.1

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class A-1

Original Principal Balance

265,000,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			265,000,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			220,121,108.91		830.645694

Pool Factor			0.830646

Principal Distribution Amount:

Principal Distribution Amount	44,878,891.09				169.354306

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	1,085,055.38				4.094549
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	1,085,055.38				4.094549

Interest Distribution Amount	1,085,055.38				4.094549


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class A-2

Original Principal Balance

435,000,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			435,000,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			435,000,000.00		1000.000000

Pool Factor			1.000000

Principal Distributable Amount:

Principal Distribution Amount	0.00				0.000000

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	2,095,491.67				4.817222
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	2,095,491.67				4.817222

Interest Distribution Amount	2,095,491.67				4.817222


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class A-3

Original Principal Balance

400,000,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			400,000,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			400,000,000.00		1000.000000

Pool Factor			1.000000

Principal Distributable Amount:

Principal Distribution Amount	0.00				0.000000

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	2,131,333.33				5.328333
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	2,131,333.33				5.328333

Interest Distribution Amount	2,131,333.33				5.328333


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class A-4

Original Principal Balance

193,750,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			193,750,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			193,750,000.00		1000.000000

Pool Factor			1.000000

Principal Distributable Amount:

Principal Distribution Amount	0.00				0.000000

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	1,086,829.86				5.609444
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	1,086,829.86				5.609444

Interest Distribution Amount	1,086,829.86				5.609444


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class B-1

Original Principal Balance

56,250,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			56,250,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			56,250,000.00		1000.000000

Pool Factor			1.000000

Principal Distributable Amount:

Principal Distribution Amount	0.00				0.000000

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	328,468.75				5.839444
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	328,468.75				5.839444

Interest Distribution Amount	328,468.75				5.839444


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class C-1

Original Principal Balance

60,000,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			60,000,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			60,000,000.00		1000.000000

Pool Factor			1.000000

Principal Distributable Amount:

Principal Distribution Amount	0.00				0.000000

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	354,200.00				5.903333
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	354,200.00				5.903333

Interest Distribution Amount	354,200.00				5.903333


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS FINANCIAL 2005-2 OWNER TRUST
Statement to Securityholders
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005
Class D-1

Original Principal Balance

48,750,000.00


				Per $1000
				Orig Prin
Aggregate Balances:		Totals		Balance
Principal Amount of Notes as of Prior Distribution Date			48,750,000.00		1000.000000

Principal Amount of Notes as of Current Distribution Date			48,750,000.00		1000.000000

Pool Factor			1.000000

Principal Distributable Amount:

Principal Distribution Amount	0.00				0.000000

Interest Distributable Amount:

Note Monthly Interest Distributable Amount	301,491.67				6.184445
Plus: Prior Interest Carryover	0.00				0.000000

Total Interest Distributable Amount	301,491.67				6.184445

Interest Distribution Amount	301,491.67				6.184445


Current Interest Carryover			0.00		0.000000


			Per $1000
			Aggregate
Aggregate Security Related Information:			Orig Note Bal
Aggregate Principal Balance	1,456,649,825.61
Outstanding Amount of Notes	1,413,871,108.91

Excess	42,778,716.70


Overcollateralization Amount	76,257,364.97

Servicing Fee	1,493,055.00			1.023517

Beginning Spread Account Balance	7,500,000.00
Investment earnings on funds in spread account	17,730.10
Amount withdrawn from Spread Account	(7,517,730.10	)
Deposits	7,500,000.00
Excess Spread Amount	—

Ending Spread Account Balance	7,500,000.00


Net Collections	53,471,509.90

Aggregate Principal Balance of Delinquent Contracts	—

Beginning Prefund Amount	250,000,000.00
Amount Withdrawn from Prefund Account	(250,000,000.00	)

Ending Prefund Amount	—


Aggregate Excess Spread Amount	—
Total Initial Spread Deposit Repayment	—

Certificate Distributable Amount (LTD)	—

WFS Financial 2005-2 Owner Trust 8-K