SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K /A

Current Report Pursuant To Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): October 25, 2002

INDYMAC ABS, INC.

(as Depositor, IndyMac Bank, F.S.B. as Seller and as Master Servicer,

and Deutsche Bank National Trust Company, as Trustee

under the Pooling and Servicing Agreement, dated as of

September 1, 2002, providing for the issuance of IndyMac ABS, Inc. Home

Equity Mortgage Loan Asset-Backed Trust Series SPMD 2002-B Home

Equity Mortgage Loan Asset-Backed Certificates, Series SPMD 2002-B).

INDYMAC ABS INC HOME EQ MORT LOAN AS BACK TR SER SPMD 2002 B

(Exact name of Registrant as specified in its Charter)

DELAWARE

(State or Other Jurisdiction of Incorporation)

333-51609-04 95-4685267

(Commission File Number) (I.R.S. Employer Identification No.)

155 NORTH LAKE AVENUE

PASADENA, CALIFORNIA 91101

(Address of principal executive offices) (Zip Code)

Registrant's Telephone Number, Including Area Code: (800) 669-2300

Item 5. Other Events

Attached hereto is a copy of the Monthly Remittance Statements to the

Certificateholders which was derived from the monthly information

submitted by the Master Servicer of the Trust to the Trustee.

Item 7. Financial Statement and Exhibits

Exhibits: (as noted in Item 5 above)

Monthly Remittance Statement to the Certificateholders dated as of

October 25, 2002.

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.

Deutsche Bank National Trust Company,

not in its individual capacity, but solely

as a duly authorized agent of the Registrant

pursuant to the Pooling and Servicing

Agreement, dated as of September 1, 2002.

Date: Jan 23, 2003 By: /s/ Katie Wannenmacher

Katie Wannenmacher

Vice President

EXHIBIT INDEX

DOCUMENT

Monthly Remittance Statement to the Certificateholders

dated as of October 25, 2002.


	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates


	October 25, 2002 Distribution


	Contents



			TABLE OF CONTENTS

								Page

			1.	Contents				1
			2.	Certificate Payment Report				2
			3.	Collection Account Report				8
			4.	Credit Enhancement Report				11
			5.	Collateral Report				12
			6.	Delinquency Report				15
			7.	REO Report				18
			8.	Prepayment Report				19
			9.	Prepayment Detail Report				22
			10.	Realized Loss Report				23
			11.	Realized Loss Detail Report				26
			12.	Triggers, Adj. Rate Cert. and Miscellaneous Report				27





				Total Number of Pages				27



			CONTACTS

				Administrator: James F Noriega
				Direct Phone Number: (714)247-6281
				Address: Deutsche Bank
				1761 E. St. Andrew Place, Santa Ana, CA 92705

				Web Site: http://www.corporatetrust.db.com/invr
				Factor Information: (800) 735-7777
				Main Phone Number: (714) 247-6000



ISSUANCE INFORMATION

	Seller:		IndyMac Bank					Cut-Off Date: September 1, 2002
	Certificate Insurer(s):							Closing Date: September 30, 2002
								First Payment Date: October 25, 2002
	Servicer(s):		IndyMac Bank Master Servicer
			IndyMac Bank

								Distribution Date: October 25, 2002
	Underwriter(s):		Smith Barney Mortgage Corp.					Record Date: September 30, 2002
			Smith Barney Mortgage Corp. Underwriter






						Page 1 of 27					© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates
	Subsidiary REMIC A Series SPMD 2002-B
	Certificate Payment Report for October 25, 2002 Distribution


	Distribution in Dollars - Current Period
					Prior						Current
	Class	Original			Principal			Total	Realized	Deferred	Principal
Class	Type	Face Value			Balance	Interest	Principal	Distribution	Losses	Interest	Balance
					(1)	(2)	(3)	(4)=(2)+(3)	(5)	(6)	(7)=(1)-(3)-(5)+(6)

LGI		256,735,395.82			256,735,395.82	1,775,326.53	798,972.85	2,574,299.38	-	-	255,936,422.97
LG2		143,264,604.90			143,264,604.90	952,495.37	72,661.69	1,025,157.06	-	-	143,191,943.21


Total		400,000,000.72			400,000,000.72	2,727,821.90	871,634.54	3,599,456.44	-	-	399,128,366.18


	Interest Accrual Detail				Current Period Factor Information per $1,000 of Original Face
						Orig. Principal	Prior				Current
	Period	Period				(with Notional)	Principal			Total	Principal
Class	Starting	Ending		Method	Cusip	Balance	Balance	Interest	Principal	Distribution	Balance
							(1)	(2)	(3)	(4)=(2)+(3)	(5)

LGI				F-30/360		256,735,395.82	1,000.000000	6.915005	3.112048	10.027053	996.887952
LG2				F-30/360		143,264,604.90	1,000.000000	6.648504	0.507185	7.155690	999.492815


							Page 2 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates
	Subsidiary REMIC A Series SPMD 2002-B
	Certificate Payment Report for October 25, 2002 Distribution


	Distribution in Dollars - to Date
											Current
	Original				Unscheduled	Scheduled	Total	Total	Realized	Deferred	Principal
Class	Face Value		Interest		Principal	Principal	Principal	Distribution	Losses	Interest	Balance
	(1)		(2)		(3)	(4)	(5)=(3)+(4)	(6)=(2)+(5)	(7)	(8)	(9)=(1)-(5)-(7)+(8)

LGI	256,735,395.82		1,775,326.53		-	798,972.85	798,972.85	2,574,299.38	-	-	255,936,422.97
LG2	143,264,604.90		952,495.37		-	72,661.69	72,661.69	1,025,157.06	-	-	143,191,943.21


Total	400,000,000.72		2,727,821.90		-	871,634.54	871,634.54	3,599,456.44	-	-	399,128,366.18


	Interest Detail
	Pass-	Prior Principal				Non-	Prior	Unscheduled		Paid or	Current
	Through	(with Notional)			Accrued	Supported	Unpaid	Interest	Optimal	Deferred	Unpaid
Class	Rate	Balance			Interest	Interest SF	Interest	Adjustments	Interest	Interest	Interest
					(1)	(2)	(3)	(4)	(5)=(1)-(2)+(3)+(4)	(6)	(7)=(5)-(6)

LGI	8.44639%	256,735,395.82			-	-	-	-	1,775,326.53	1,775,326.53	-
LG2	8.10606%	143,264,604.90			-	-	-	-	952,495.37	952,495.37	-


Total		400,000,000.72			-	-	-	-	2,727,821.90	2,727,821.90	-


							Page 3 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates
	Intermediate REMIC Series SPMD 2002-B
	Certificate Payment Report for October 25, 2002 Distribution


	Distribution in Dollars - Current Period
					Prior						Current
	Class	Original			Principal			Total	Realized	Deferred	Principal
Class	Type	Face Value			Balance	Interest	Principal	Distribution	Losses	Interest	Balance
					(1)	(2)	(3)	(4)=(2)+(3)	(5)	(6)	(7)=(1)-(3)-(5)+(6)

IAF		109,000,000.00			109,000,000.00	695,373.07	795,007.39	1,490,380.46	-	-	108,204,992.61
IAV		61,000,000.00			61,000,000.00	375,753.78	-	375,753.78	-	-	61,000,000.00
I1A-IO		-			-	130,000.00	-	130,000.00	-	-	-
I2A-IO		-			-	70,000.00	-	70,000.00	-	-	-
IM-1		13,000,000.00			13,000,000.00	81,922.30	-	81,922.30	-	-	13,000,000.00
IM-2		9,500,000.00			9,500,000.00	59,866.30	-	59,866.30	-	-	9,500,000.00
IB-1		5,500,000.00			5,500,000.00	34,659.44	-	34,659.44	-	-	5,500,000.00
IB-2		2,000,000.00			2,000,000.00	12,603.43	-	12,603.43	-	-	2,000,000.00
ADC		-			200,000,000.36	900,988.21	435,816.91	1,336,805.12	-	359,190.12	199,923,373.57
IR		-			-	-	-	-	-	-	-
IP		100.00			100.00	7,465.24	-	7,465.24	-	-	100.00


Total		200,000,100.00			400,000,100.36	2,368,631.77	1,230,824.30	3,599,456.07	-	359,190.12	399,128,466.18


	Interest Accrual Detail				Current Period Factor Information per $1,000 of Original Face
						Orig. Principal	Prior				Current
	Period	Period				(with Notional)	Principal			Total	Principal
Class	Starting	Ending		Method	Cusip	Balance	Balance	Interest	Principal	Distribution	Balance
							(1)	(2)	(3)	(4)=(2)+(3)	(5)

IAF				F-30/360		109,000,000.00	1,000.000000	6.379569	7.293646	13.673215	992.706354
IAV				F-30/360		61,000,000.00	1,000.000000	6.159898	-	6.159898	1,000.000000
I1A-IO				F-30/360		52,000,000.00	1,000.000000	2.500000	-	2.500000	1,000.000000
I2A-IO				F-30/360		28,000,000.00	1,000.000000	2.500000	-	2.500000	1,000.000000
IM-1				F-30/360		13,000,000.00	1,000.000000	6.301715	-	6.301715	1,000.000000
IM-2				F-30/360		9,500,000.00	1,000.000000	6.301716	-	6.301716	1,000.000000
IB-1				F-30/360		5,500,000.00	1,000.000000	6.301716	-	6.301716	1,000.000000
IB-2				F-30/360		2,000,000.00	1,000.000000	6.301715	-	6.301715	1,000.000000
ADC				F-30/360		-	-	-	-	-	-
IR				F-30/360		-	-	-	-	-	-
IP				F-30/360		100.00	1,000.000000	74,652.400000	-	74,652.400000	1,000.000000


							Page 4 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates
	Intermediate REMIC Series SPMD 2002-B
	Certificate Payment Report for October 25, 2002 Distribution


	Distribution in Dollars - to Date
											Current
	Original				Unscheduled	Scheduled	Total	Total	Realized	Deferred	Principal
Class	Face Value		Interest		Principal	Principal	Principal	Distribution	Losses	Interest	Balance
	(1)		(2)		(3)	(4)	(5)=(3)+(4)	(6)=(2)+(5)	(7)	(8)	(9)=(1)-(5)-(7)+(8)

IAF	109,000,000.00		695,373.07		-	795,007.39	795,007.39	1,490,380.46	-	-	108,204,992.61
IAV	61,000,000.00		375,753.78		-	-	-	375,753.78	-	-	61,000,000.00
I1A-IO	-		130,000.00		-	-	-	130,000.00	-	-	-
I2A-IO	-		70,000.00		-	-	-	70,000.00	-	-	-
IM-1	13,000,000.00		81,922.30		-	-	-	81,922.30	-	-	13,000,000.00
IM-2	9,500,000.00		59,866.30		-	-	-	59,866.30	-	-	9,500,000.00
IB-1	5,500,000.00		34,659.44		-	-	-	34,659.44	-	-	5,500,000.00
IB-2	2,000,000.00		12,603.43		-	-	-	12,603.43	-	-	2,000,000.00
ADC	-		900,988.21		-	435,816.91	435,816.91	1,336,805.12	-	359,190.12	199,923,373.57
IR	-		-		-	-	-	-	-	-	-
IP	100.00		7,465.24		-	-	-	7,465.24	-	-	100.00


Total	200,000,100.00		2,368,631.77		-	1,230,824.30	1,230,824.30	3,599,456.07	-	359,190.12	399,128,466.18


	Interest Detail
	Pass-	Prior Principal				Non-	Prior	Unscheduled		Paid or	Current
	Through	(with Notional)			Accrued	Supported	Unpaid	Interest	Optimal	Deferred	Unpaid
Class	Rate	Balance			Interest	Interest SF	Interest	Adjustments	Interest	Interest	Interest
					(1)	(2)	(3)	(4)	(5)=(1)-(2)+(3)+(4)	(6)	(7)=(5)-(6)

IAF	7.65548%	109,000,000.00			695,373.07	-	-	-	695,373.07	695,373.07	-
IAV	7.39188%	61,000,000.00			375,753.78	-	-	-	375,753.78	375,753.78	-
I1A-IO	3.00000%	52,000,000.00			130,000.00	-	-	-	130,000.00	130,000.00	-
I2A-IO	3.00000%	28,000,000.00			70,000.00	-	-	-	70,000.00	70,000.00	-
IM-1	7.56206%	13,000,000.00			59,866.30	-	-	-	59,866.30	81,922.30	-
IM-2	7.56206%	9,500,000.00			34,659.44	-	-	-	34,659.44	59,866.30	-
IB-1	7.56206%	5,500,000.00			12,603.43	-	-	-	12,603.43	34,659.44	-
IB-2	7.56206%	2,000,000.00			900,988.21	-	-	-	900,988.21	12,603.43	-
ADC	7.56107%	200,000,000.36			-	-	-	-	-	1,260,178.33	-
IR		-			7,465.24	-	-	-	7,465.24	-	-
IP		100.00			746,650.00	-	-	-	746,650.00	7,465.24	-


Total		480,000,100.36			3,033,359.47	-	-	-	3,033,359.47	2,727,821.89	-


							Page 5 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates
	Master REMIC Series SPMD 2002-B
	Certificate Payment Report for October 25, 2002 Distribution


	Distribution in Dollars - Current Period
					Prior						Current
	Class	Original			Principal			Total	Realized	Deferred	Principal
Class	Type	Face Value			Balance	Interest	Principal	Distribution	Losses	Interest	Balance
					(1)	(2)	(3)	(4)=(2)+(3)	(5)	(6)	(7)=(1)-(3)-(5)+(6)

AF	SNR	218,000,000.00			218,000,000.00	746,650.00	1,590,014.79	2,336,664.79	-	-	216,409,985.21
AV	SNR	122,000,000.00			122,000,000.00	191,789.93	-	191,789.93	-	-	122,000,000.00
A-IO	SNR, IO	-			-	200,000.00	-	200,000.00	-	-	-
M-1	MEZ	26,000,000.00			26,000,000.00	49,901.04	-	49,901.04	-	-	26,000,000.00
M-2	MEZ	19,000,000.00			19,000,000.00	45,042.53	-	45,042.53	-	-	19,000,000.00
B-1	SUB	11,000,000.00			11,000,000.00	36,007.81	-	36,007.81	-	-	11,000,000.00
B-2	SUB	4,000,000.00			4,000,000.00	14,204.86	-	14,204.86	-	-	4,000,000.00
R	R	-			100.00	-	-	-	-	-	100.00
P		100.00			100.00	7,465.24	-	7,465.24	-	-	100.00
X		-			-	718,380.25	-	718,380.25	-	718,380.25	718,380.25


Total		400,000,100.00			400,000,200.00	2,009,441.66	1,590,014.79	3,599,456.44	-	718,380.25	399,128,565.46


	Interest Accrual Detail				Current Period Factor Information per $1,000 of Original Face
						Orig. Principal	Prior				Current
	Period	Period				(with Notional)	Principal			Total	Principal
Class	Starting	Ending		Method	Cusip	Balance	Balance	Interest	Principal	Distribution	Balance
							(1)	(2)	(3)	(4)=(2)+(3)	(5)

AF				F-30/360	456606DG4	218,000,000.00	1,000.000000	3.425000	7.293646	10.718646	992.706354
AV				A-Act/360	456606DJ8	122,000,000.00	1,000.000000	1.572049	-	1.572049	1,000.000000
A-IO				F-30/360	456606DH2	80,000,000.00	1,000.000000	2.500000	-	2.500000	1,000.000000
M-1				A-Act/360	456606DK5	26,000,000.00	1,000.000000	1.919271	-	1.919271	1,000.000000
M-2				A-Act/360	456606DL3	19,000,000.00	1,000.000000	2.370659	-	2.370659	1,000.000000
B-1				A-Act/360	456606DM1	11,000,000.00	1,000.000000	3.273437	-	3.273437	1,000.000000
B-2				A-Act/360	456606DN9	4,000,000.00	1,000.000000	3.551215	-	3.551215	1,000.000000
R				A-Act/360	456606DR0	-	-	-	-	-	-
P				A-Act/360	456606DP4	100.00	1,000.000000	74,652.400000	-	74,652.400000	1,000.000000
X				A-Act/360	456606DQ2	256,735,395.82	1,558.024360	2.798135	-	2.798135	1,557.427425


							Page 6 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates
	Master REMIC Series SPMD 2002-B
	Certificate Payment Report for October 25, 2002 Distribution


	Distribution in Dollars - to Date
											Current
	Original				Unscheduled	Scheduled	Total	Total	Realized	Deferred	Principal
Class	Face Value		Interest		Principal	Principal	Principal	Distribution	Losses	Interest	Balance
	(1)		(2)		(3)	(4)	(5)=(3)+(4)	(6)=(2)+(5)	(7)	(8)	(9)=(1)-(5)-(7)+(8)

AF	218,000,000.00		746,650.00		-	1,590,014.79	1,590,014.79	2,336,664.79	-	-	216,409,985.21
AV	122,000,000.00		191,789.93		-	-	-	191,789.93	-	-	122,000,000.00
A-IO	-		200,000.00		-	-	-	200,000.00	-	-	-
M-1	26,000,000.00		49,901.04		-	-	-	49,901.04	-	-	26,000,000.00
M-2	19,000,000.00		45,042.53		-	-	-	45,042.53	-	-	19,000,000.00
B-1	11,000,000.00		36,007.81		-	-	-	36,007.81	-	-	11,000,000.00
B-2	4,000,000.00		14,204.86		-	-	-	14,204.86	-	-	4,000,000.00
R	-		-		-	-	-	-	-	-	100.00
P	100.00		7,465.24		-	-	-	7,465.24	-	-	100.00
X	-		718,380.25		-	-	-	718,380.25	-	718,380.25	718,380.25


Total	400,000,100.00		2,009,441.66		-	1,590,014.79	1,590,014.79	3,599,456.44	-	718,380.25	399,128,565.46


	Interest Detail
	Pass-	Prior Principal				Non-	Prior	Unscheduled		Paid or	Current
	Through	(with Notional)			Accrued	Supported	Unpaid	Interest	Optimal	Deferred	Unpaid
Class	Rate	Balance			Interest	Interest SF	Interest	Adjustments	Interest	Interest	Interest
					(1)	(2)	(3)	(4)	(5)=(1)-(2)+(3)+(4)	(6)	(7)=(5)-(6)

AF	4.11000%	218,000,000.00			191,789.93	-	-	-	191,789.93	746,650.00	-
AV	2.26375%	122,000,000.00			200,000.00	-	-	-	200,000.00	191,789.93	-
A-IO	3.00000%	80,000,000.00			49,901.04	-	-	-	49,901.04	200,000.00	-
M-1	2.76375%	26,000,000.00			45,042.53	-	-	-	45,042.53	49,901.04	-
M-2	3.41375%	19,000,000.00			36,007.81	-	-	-	36,007.81	45,042.53	-
B-1	4.71375%	11,000,000.00			14,204.86	-	-	-	14,204.86	36,007.81	-
B-2	5.11375%	4,000,000.00			-	-	-	-	-	14,204.86	-
R		100.00			-	-	-	-	7,465.24	-	-
P		100.00			1,422,775.64	-	-	-	718,380.25	7,465.24	-
X	5.12199%	400,000,000.72			-	-	-	-	-	1,436,760.49	-


Total		880,000,200.72			1,959,721.81	-	-	-	1,262,791.66	2,727,821.90	-


							Page 7 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Collection Account Report for October 25, 2002 Distribution


	Collection Account Report


SUMMARY						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Principal Collections					72,661.69	798,972.85	871,634.54
	Principal Other Accounts					0.00	0.00	0.00
	TOTAL NET PRINCIPAL					72,661.69	798,972.85	871,634.54

	Interest Collections					858,080.68	1,601,490.24	2,459,570.92
	Interest Withdrawals					0.00	0.00	0.00
	Interest Other Accounts					142,469.90	262,776.49	405,246.39
	Interest Fees					(47,919.12)	(88,696.31)	(136,615.43)
	TOTAL NET INTEREST					952,631.46	1,775,570.42	2,728,201.88

	TOTAL AVAILABLE FUNDS FOR DISTRIBUTION					1,025,293.15	2,574,543.27	3,599,836.42


PRINCIPAL - COLLECTIONS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Scheduled Principal Received					73,506.18	173,609.01	247,115.19
	Prepayments In Full					0.00	488,429.55	488,429.55
	Curtailments					(844.49)	60,634.29	59,789.80
	Liquidations					0.00	0.00	0.00
	Insurance Principal					0.00	0.00	0.00
	Repurchased Principal Amounts					0.00	76,300.00	76,300.00
	Other Principal					0.00	0.00	0.00
	Total Realized Loss Of Principal					0.00	0.00	0.00
	Delinquent Principal					(3,496.25)	(4,012.81)	(7,509.06)
	Advanced Principal					3,496.25	4,012.81	7,509.06

	TOTAL PRINCIPAL COLLECTED					72,661.69	798,972.85	871,634.54


				Page 8 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Collection Account Report for October 25, 2002 Distribution


	Collection Account Report


PRINCIPAL - WITHDRAWALS						LOAN GROUP 2	LOAN GROUP 1	TOTAL
SPACE INTENTIONALLY LEFT BLANK


PRINCIPAL - OTHER ACCOUNTS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Unused Pre-Funding Amount					0.00	0.00	0.00

	TOTAL OTHER ACCOUNTS PRINCIPAL					0.00	0.00	0.00


INTEREST - COLLECTIONS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Scheduled Interest					860,833.78	1,602,970.45	2,463,804.23
	Liquidation Interest					0.00	0.00	0.00
	Repurchased Interest					0.00	629.94	629.94
	Insurance Interest					0.00	0.00	0.00
	Other Interest					0.00	0.00	0.00
	Relief Act Interest Shortfalls					0.00	0.00	0.00
	Net Prepayment Interest Shortfalls					0.00	0.00	0.00
	Delinquent Interest					(51,592.00)	(38,170.07)	(89,762.07)
	Interest Advanced					48,838.90	36,059.92	84,898.82

	TOTAL INTEREST COLLECTED					858,080.68	1,601,490.24	2,459,570.92


				Page 9 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Collection Account Report for October 25, 2002 Distribution


	Collection Account Report


INTEREST - WITHDRAWALS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Trust Fund Expenses					0.00	0.00	0.00
	Nonrecoverable Advances					0.00	0.00	0.00
	Reimbursements to Master Servicer					0.00	0.00	0.00

	TOTAL INTEREST WITHDRAWALS					0.00	0.00	0.00


INTEREST - OTHER ACCOUNTS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Prepayment Charges					0.00	7,465.24	7,465.24
	Capitalized Interest Requirement					142,469.90	255,311.25	397,781.15


	TOTAL INTEREST OTHER ACCOUNTS					142,469.90	262,776.49	405,246.39


INTEREST - FEES						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Current Servicing Fees					47,219.50	87,442.57	134,662.07

	Trustee Fee					699.62	1,253.74	1,953.36


	TOTAL INTEREST OTHER FEES					47,919.12	88,696.31	136,615.43


				Page 10 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Credit Enhancement Report for October 25, 2002 Distribution


	Credit Enhancement Report


ACCOUNTS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Excess Reserve Fund Account						10,000.00	10,000.00


INSURANCE						LOAN GROUP 2	LOAN GROUP 1	TOTAL
SPACE INTENTIONALLY LEFT BLANK


STRUCTURAL FEATURES						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Subordinated Amount						718,180.97	718,180.97
	Specified Subordinated Amount						6,000,000.01	6,000,000.01
	Senior Enhancement Percentage						0.15	0.15


				Page 11 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Collateral Report for October 25, 2002 Distribution


	Collateral Report


COLLATERAL						LOAN GROUP 2	LOAN GROUP 1	TOTAL
	Loan Count:
	*Original*					706	2389	3095
	Prior					-	-	-
	Prefunding					-	-	-
	Scheduled Paid Offs					-	-	-
	Full Voluntary Prepayments					-	(8)	(8)
	Repurchases					-	(2)	(2)
	Liquidations					-	-	-
	Current					706	2,379	3,085

	*Principal Balance:*
	Original					119,934,240.90	214,926,532.82	334,860,773.72
	Prior					-	-	-
	Prefunding					-	-	-
	Scheduled Principal					(73,506.18)	(173,609.01)	(247,115.19)
	Partial and Full Voluntary Prepayments					844.49	(549,063.84)	(548,219.35)
	Repurchases					-	(76,300.00)	(76,300.00)
	Liquidations					-	-	-
	Current					119,861,579.21	214,127,559.97	333,989,139.18

PREFUNDING						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Pre-Funding Amount Beginning Balance					0.00	0.00	0.00
	Withdrawal for Subsequent Loans					0.00	0.00	0.00
	Unused Pre-Funding Amount					0.00	0.00	0.00
	Pre-Funding Amount Ending Balance					23,330,364.00	41,808,863.00	65,139,227.00


	Loan Group 1
	Loan Group 2
Current Prin Balance by Groups (in millions of dollars)					Total Current Principal Balance (in millions of dollars)


				Page 12 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Collateral Report for October 25, 2002 Distribution


	Collateral Report


CHARACTERISTICS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Weighted Average Coupon Original					8.613058%	8.953387%	8.831494%
	Weighted Average Coupon Prior
	Weighted Average Coupon Current					8.613058%	8.953387%	8.831494%
	Weighted Average Months to Maturity Original					358	282	309
	Weighted Average Months to Maturity Prior					-	-	-
	Weighted Average Months to Maturity Current					358	282	309
	Weighted Avg Remaining Amortization Term Original					355	336	343
	Weighted Avg Remaining Amortization Term Prior					-	-	-
	Weighted Avg Remaining Amortization Term Current					355	336	343
	Weighted Average Seasoning Original					2.68	3.20	3.02
	Weighted Average Seasoning Prior					-	-	-
	Weighted Average Seasoning Current					2.68	3.20	3.02

Note: Original information refers to deal issue.


	Loan Group 1
	Loan Group 2
WAC by Groups					Total WAC


WARAT by Groups					Total WARAT


Note: Dates correspond to distribution dates.
				Page 13 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Collateral Report for October 25, 2002 Distribution


	Collateral Report


ARM CHARACTERISTICS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Weighted Average Margin Original					6.209%	8.953%
	Weighted Average Margin Prior
	Weighted Average Margin Current					6.209%	8.953%
	Weighted Average Max Rate Original					15.244%	8.953%
	Weighted Average Max Rate Prior
	Weighted Average Max Rate Current					15.244%	8.953%
	Weighted Average Min Rate Original					6.869%
	Weighted Average Min Rate Prior
	Weighted Average Min Rate Current					6.869%
	Weighted Average Cap Up Original					1.174%
	Weighted Average Cap Up Prior
	Weighted Average Cap Up Current					1.174%
	Weighted Average Cap Down Original					1.174%
	Weighted Average Cap Down Prior
	Weighted Average Cap Down Current					1.174%

Note: Original information refers to deal issue.

SERVICING FEES / ADVANCES						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Current Servicing Fees					47,219.50	87,442.57	134,662.07
	Delinquent Servicing Fees					2,753.10	2,110.15	4,863.25
	TOTAL SERVICING FEES					49,972.60	89,552.72	139,525.32

	Prepayment Interest Shortfall					0.00	843.46	843.46
	Compensating Interest					0.00	(843.46)	(843.46)

	Delinquent Servicing Fees					(2,753.10)	(2,110.15)	(4,863.25)
	COLLECTED SERVICING FEES					47,219.50	87,442.57	134,662.07

	Aggregate Advances with respect to this Distribution					52,335.15	40,072.73	92,407.88
	Current Nonrecoverable Advances					0.00	0.00	0.00
	Cumulative Nonrecoverable Advances					0.00	0.00	0.00


ADDITIONAL COLLATERAL INFORMATION						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Net Prepayment Interest Shortfall					0.00	0.00	0.00

	Total Monthly Excess Spread							1,436,760.49

	Ending Pool Stated Principal Balance					119,861,579.21	214,127,559.97	333,989,139.18


				Page 14 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Delinquency Report for October 25, 2002 Distribution


	Delinquency Report - Total


				CURRENT	1 PAYMENT	2 PAYMTS	3+ PAYMTS	TOTAL
DELINQUENT		Balance		-	10,072,936.01	1,590,619.32	-	11,663,555.33
		% Balance		0.00%	3.02%	0.48%	0.00%	3.49%
		# Loans		-	91	14	-	105
		% # Loans		0.00%	2.95%	0.45%	0.00%	3.40%
FORECLOSURE		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%
BANKRUPTCY		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%
REO		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%

TOTAL		Balance		-	10,072,936.01	1,590,619.32	-	11,663,555.33
		% Balance		0.00%	3.02%	0.48%	0.00%	3.49%
		# Loans		-	91	14	-	105
		% # Loans		0.00%	2.95%	0.45%	0.00%	3.40%
Note: Current = 0-30days, 1 Payment =31-60days, 2 Payments = 61-90days, 3+ Payments = 91+
								6 Months Moving Average
1 or 2 Payments Delinquent					3 or More Payments Delinquent


Total Foreclosure					Total Bankruptcy and REO


Note: Dates correspond to distribution dates.
				Page 15 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Delinquency Report for October 25, 2002 Distribution


	Delinquency Report - Loan Group 1 Group


				CURRENT	1 PAYMENT	2 PAYMTS	3+ PAYMTS	TOTAL
DELINQUENT		Balance		-	4,441,621.99	618,486.65	-	5,060,108.64
		% Balance		0.00%	2.07%	0.29%	0.00%	2.36%
		# Loans		-	54	9	-	63
		% # Loans		0.00%	2.27%	0.38%	0.00%	2.65%
FORECLOSURE		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%
BANKRUPTCY		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%
REO		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%

TOTAL		Balance		-	4,441,621.99	618,486.65	-	5,060,108.64
		% Balance		0.00%	2.07%	0.29%	0.00%	2.36%
		# Loans		-	54	9	-	63
		% # Loans		0.00%	2.27%	0.38%	0.00%	2.65%
Note: Current = 0-30days, 1 Payment =31-60days, 2 Payments = 61-90days, 3+ Payments = 91+
								6 Months Moving Average
1 or 2 Payments Delinquent					3 or More Payments Delinquent


Total Foreclosure					Total Bankruptcy and REO


Note: Dates correspond to distribution dates.
				Page 16 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Delinquency Report for October 25, 2002 Distribution


	Delinquency Report - Loan Group 2 Group


				CURRENT	1 PAYMENT	2 PAYMTS	3+ PAYMTS	TOTAL
DELINQUENT		Balance		-	5,631,314.02	972,132.67	-	6,603,446.69
		% Balance		0.00%	4.70%	0.81%	0.00%	5.51%
		# Loans		-	37	5	-	42
		% # Loans		0.00%	5.24%	0.71%	0.00%	5.95%
FORECLOSURE		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%
BANKRUPTCY		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%
REO		Balance		-	-	-	-	-
		% Balance		0.00%	0.00%	0.00%	0.00%	0.00%
		# Loans		-	-	-	-	-
		% # Loans		0.00%	0.00%	0.00%	0.00%	0.00%

TOTAL		Balance		-	5,631,314.02	972,132.67	-	6,603,446.69
		% Balance		0.00%	4.70%	0.81%	0.00%	5.51%
		# Loans		-	37	5	-	42
		% # Loans		0.00%	5.24%	0.71%	0.00%	5.95%
Note: Current = 0-30days, 1 Payment =31-60days, 2 Payments = 61-90days, 3+ Payments = 91+
								6 Months Moving Average
1 or 2 Payments Delinquent					3 or More Payments Delinquent


Total Foreclosure					Total Bankruptcy and REO


Note: Dates correspond to distribution dates.
				Page 17 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	REO Report for October 25, 2002 Distribution


	REO Report - Mortgage Loans that Become REO During Current Distribution


SUMMARY				LOAN GROUP

Total Loan Count = 0				Loan Group 1 = Loan Group 1 Group; REO Book Value = 000.00
Total Original Principal Balance = 000.00				Loan Group 2 = Loan Group 2 Group; REO Book Value = 000.00
Total Current Balance = 000.00
REO Book Value = 000.00

REO Book Value reported corresponds to total REO loans, including loans that become REO during current distribution.

Loan Number		Original	Stated		Current	State &
&		Principal	Principal	Paid to	Note	LTV at	Original	Origination
Loan Group		Balance	Balance	Date	Rate	Origination	Term	Date
SPACE INTENTIONALLY LEFT BLANK


				Page 18 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Prepayment Report for October 25, 2002 Distribution


	Prepayment Report - Voluntary Prepayments


VOLUNTARY PREPAYMENTS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	*Current*
	Number of Paid in Full Loans					-	8	8
	Number of Repurchased Loans					-	2	2
	Total Number of Loans Prepaid in Full					-	10	10

	Paid in Full Balance					-	488,429.55	488,429.55
	Repurchased Loans Balance					-	76,300.00	76,300.00
	Curtailments Amount					(844.49)	60,634.29	59,789.80
	Total Prepayment Amount					(844.49)	625,363.84	624,519.35

	*Cumulative*
	Number of Paid in Full Loans					-	8	8
	Number of Repurchased Loans					-	2	2
	Total Number of Loans Prepaid in Full					-	10	10

	Paid in Full Balance					-	488,429.55	488,429.55
	Repurchased Loans Balance					-	76,300.00	76,300.00
	Curtailments Amount					(844.49)	60,634.29	59,789.80
	Total Prepayment Amount					(844.49)	625,363.84	624,519.35

SPACE INTENTIONALLY LEFT BLANK


Total Prepayments by Groups (in thousands of dollars)					Total Prepayments (in thousands of dollars)


				Page 19 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Prepayment Report for October 25, 2002 Distribution


	Prepayment Report - Voluntary Prepayments


VOLUNTARY PREPAYMENT RATES						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	SMM					0.00%	0.29%	0.19%
	3 Months Avg SMM
	12 Months Avg SMM
	Avg SMM Since Cut-off					0.00%	0.29%	0.19%

	CPR					0.00%	3.44%	2.22%
	3 Months Avg CPR
	12 Months Avg CPR
	Avg CPR Since Cut-off					0.00%	3.44%	2.22%

	PSA					0.00%	536.95%	367.53%
	3 Months Avg PSA Approximation
	12 Months Avg PSA Approximation
	Avg PSA Since Cut-off Approximation					0.00%	536.95%	367.53%



	Loan Group 1
	Loan Group 2


CPR by Groups					Total CPR


PSA by Groups					Total PSA


				Page 20 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Prepayment Report for October 25, 2002 Distribution


	Prepayment Report - Voluntary Prepayments

	Loan Group 1
	Loan Group 2

CPR Avg since Cut-Off by Groups					Total CPR Avg since Cut-Off


PSA Avg since Cut-Off by Groups					Total PSA Avg since Cut-Off


PREPAYMENT CALCULATION METHODOLOGY
Single Monthly Mortality (SMM): (Voluntary partial and full prepayments + Repurchases)/(Beg Principal Balance - Sched Principal)
Conditional Prepayment Rate (CPR): 1-((1-SMM)^12)
PSA Standard Prepayment Model: CPR/(0.02*min(30,WAS))
Average SMM over period between nth month and mth month (AvgSMMn,m): [(1-SMMn) * (1-SMMn+1) .......(1-SMMm)]^(1/months in period n,m)
Average CPR over period between the nth month and mth month (AvgCPRn,m): 1-((1-AvgSMMn,m)^12)
Average PSA Approximation over period between the nth month and mth month: AvgCPRn,m/(0.02*Avg WASn,m))
Average WASn,m: (min(30,WASn)+min(30,WASn+1)+.......+min(30,WASm)/(number of months in the period n,m)
Weighted Average Seasoning (WAS)

Note: Prepayment rates are calculated since deal issue date and include partial and full voluntary prepayments and repurchases.
Dates correspond to distribution dates.

				Page 21 of 27				© COPYRIGHT 2002 Deutsche Bank


	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Prepayment Detail Report for October 25, 2002 Distribution


	Prepayment Detail Report - Loans Prepaid in Full During Current Distribution


SUMMARY						LOAN GROUP

Total Loan Count = 10						Loan Group 1 = Loan Group 1 Group
Total Original Principal Balance = 570,280.00						Loan Group 2 = Loan Group 2 Group
Total Prepayment Amount = 564,729.55


Loan Number			Original			Current	State &	Type Prepayment
&		Loan	Principal	Prepayment	Prepayment	Note	LTV at	&	Origination
Loan Group		Status	Balance	Amount	Date	Rate	Origination	Original Term	Date

622965 1			114,000.00	113,145.61	Sep-30-02	8.740%	PA - 86.36%	Paid Off - 360	Aug-09-01
622996 1			114,800.00	111,627.33	Sep-19-02	7.600%	MD - 60.42%	Paid Off - 180	Nov-27-01
623102 1			63,500.00	63,183.94	Sep-18-02	8.000%	CA - 75.08%	Paid Off - 180	Apr-22-02
1567806 1			27,600.00	27,444.70	Sep-23-02	8.490%	OH - 32.47%	Paid Off - 180	Nov-19-01
1568596 1			50,000.00	49,793.77	Sep-30-02	8.740%	OH - 67.57%	Paid Off - 180	Jan-02-02
1705313 1			23,980.00	23,892.27	Sep-26-02	13.000%	OK - 80.00%	Paid Off - 180	Jul-01-02
1743713 1			87,300.00	86,541.93	Sep-20-02	9.875%	CT - 80.00%	Paid Off - 180	Jul-18-02
1753389 1			12,800.00	12,800.00	Sep-27-02	9.500%	CA - 80.00%	Paid Off - 180	Aug-05-02
1720105 1			16,000.00	16,000.00	Sep-30-02	10.500%	CA - 80.00%	Repur/Subs - 180	Aug-05-02
1848968 1			60,300.00	60,300.00	Sep-30-02	9.750%	VA - 79.13%	Repur/Subs - 180	Sep-11-02


					Page 22 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Realized Loss Report for October 25, 2002 Distribution


	Realized Loss Report - Collateral


COLLATERAL REALIZED LOSSES						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	*Current*
	Number of Loans Liquidated					-	-	-
	Collateral Realized Loss/(Gain) Amount					-	-	-
	Net Liquidation Proceeds					-	-	-

	*Cumulative*
	Number of Loans Liquidated					-	-	-
	Collateral Realized Loss/(Gain) Amount					-	-	-
	Net Liquidation Proceeds					-	-	-

	Note: Collateral realized losses may include adjustments to loans liquidated in prior periods.


	Cumulative Loss Percentage					0.00%	0.00%	0.00%


	Loan Group 1						3 Months Moving Average
	Loan Group 2

Collateral Loss Severity Approximation by Groups					Collateral Loss Severity Approximation


				Page 23 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Realized Loss Report for October 25, 2002 Distribution


	Realized Loss Report - Collateral


DEFAULT SPEEDS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	MDR					0.00%	0.00%	0.00%
	3 Months Avg MDR
	12 Months Avg MDR
	Avg MDR Since Cut-off					0.00%	0.00%	0.00%

	CDR					0.00%	0.00%	0.00%
	3 Months Avg CDR
	12 Months Avg CDR
	Avg CDR Since Cut-off					0.00%	0.00%	0.00%

	SDA					0.00%	0.00%	0.00%
	3 Months Avg SDA Approximation
	12 Months Avg SDA Approximation
	Avg SDA Since Cut-off Approximation					0.00%	0.00%	0.00%

	Loss Severity Approximation for Current Period
	3 Months Avg Loss Severity Approximation
	12 Months Avg Loss Severity Approximation
	Avg Loss Severity Approximation Since Cut-off

	Loan Group 1
	Loan Group 2
CDR by Groups					Total CDR


SDA by Groups					Total SDA


				Page 24 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Realized Loss Report for October 25, 2002 Distribution


	Realized Loss Report - Collateral

	Loan Group 1
	Loan Group 2

CDR Avg since Cut-Off by Groups					Total CDR Avg since Cut-Off


SDA Avg since Cut-Off by Groups					Total SDA Avg since Cut-Off


COLLATERAL REALIZED LOSS CALCULATION METHODOLOGY
Monthly Default Rate (MDR): (Beg Principal Balance of Liquidated Loans)/(Total Beg Principal Balance)
Conditional Default Rate (CDR): 1-((1-MDR)^12)
SDA Standard Default Assumption: CDR/IF(WAS<61,MIN(30,WAS)0.02,MAX(0.03,MIN(30,WAS)0.02-0.0095*(WAS-60)))
Average MDR over period between nth month and mth month (AvgMDRn,m): [(1-MDRn) * (1-MDRn+1) .......(1-MDRm)]^(1/months in period n,m)
Average CDR over period between the nth month and mth month (AvgCDRn,m): 1-((1-AvgMDRn,m)^12)
Average SDA Approximation over period between the nth month and mth month:
AvgCDRn,m/IF(Avg WASn,m<61,MIN(30,Avg WASn,m)0.02,MAX(0.03,MIN(30,Avg WASn,m)0.02-0.0095*(Avg WASn,m-60)))
Average WASn,m: (WASn + WASn+1 +.......+ WASm )/(number of months in the period n,m)
Loss Severity Approximation for current period: sum(Realized Loss Amount)/sum(Beg Principal Balance of Liquidated Loans)
Average Loss Severity Approximation over period between nth month and mth month: Avg(Loss Severityn,m)
Note: Default rates are calculated since deal issue date and include realized gains and additional realized losses and gains from prior periods.
Dates correspond to distribution dates.

				Page 25 of 27				© COPYRIGHT 2002 Deutsche Bank


	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Realized Loss Detail Report for October 25, 2002 Distribution


	Realized Loss Detail Report - Loans Liquidated During Current Distribution


SUMMARY						LOAN GROUP

Total Loan Count = 0						Loan Group 1 = Loan Group 1 Group
Total Original Principal Balance = 0.00						Loan Group 2 = Loan Group 2 Group
Total Prior Principal Balance = 0.00
Total Realized Loss Amount = 0.00
Total Net Liquidation Proceeds = 0.00


Loan Number			Original	Prior		Current	State &
&		Loan	Principal	Principal	Realized	Note	LTV at	Original	Origination
Loan Group		Status	Balance	Balance	Loss/(Gain)	Rate	Origination	Term	Date
SPACE INTENTIONALLY LEFT BLANK


					Page 26 of 27				© COPYRIGHT 2002 Deutsche Bank
	IndyMac SPMD 2002-B
	Mortgage Pass-Through Certificates

	Triggers, Adj. Rate Cert. and Miscellaneous Report for October 25, 2002 Distribution


	Triggers, Adj. Rate Cert. and Miscellaneous Report


TRIGGER EVENTS						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Has a Stepdown Date occurred?					No	No
	Trigger Event exists after Stepdown Date if:
	(x) 3-Month Rolling Avg of 60+ Day Delq					0.00	1,590,619.32
	(y) Stated Principal Balance (incl Pre_Funding Amount)					143,191,943.21	255,936,422.97
	Quotient of (x) over (y)					0.00%	0.62%

	Trigger Event Percentage					0.00%	0.62%	0.62%
	Trigger Event % of Sr Enhancement Percentage						0.09%


ADJUSTABLE RATE CERTIFICATE INFORMATION						LOAN GROUP 2	LOAN GROUP 1	TOTAL
SPACE INTENTIONALLY LEFT BLANK


ADDITIONAL INFORMATION						LOAN GROUP 2	LOAN GROUP 1	TOTAL

	Net WAC Cap CarryForward Amount						0.00	0.00
	Net WAC Cap CarryForward Paid						0.00	0.00
	Unpaid Net WAC Cap CarryForward						0.00	0.00


				Page 27 of 27				© COPYRIGHT 2002 Deutsche Bank

INDYMAC ABS INC HOME EQ MORT LOAN AS BACK TR SER SPMD 2002 B 8-K/A