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):

~~September~~October 15, 2004

Nissan Auto Receivables Corporation II
on behalf of Nissan Auto Receivables 2004-B Owner Trust

(Exact name of registrant as specified in its charter)

Delaware	333-87970-06	51-6550726
(State or other Jurisdiction of incorporation)	(Commission Registration Number)	(I.R.S. Employer Identification Number)

990 WEST 190TH STREET
TORRANCE, CALIFORNIA 90502

___________________________________

(Address of principal executive office)

Registrant's telephone number, including area code: (310) 719-8583

Item 5. Other Events.

On ~~September~~October 15, 2004, the principal and interest collected during the preceding calendar month, net of certain adjustments as provided for in the Sale and Servicing Agreement, dated as of June 24, 2004 (the "Agreement"), among Nissan Auto Receivables 2004-B Owner Trust, as Issuer, Nissan Auto Receivables Corporation II, as Seller, and Nissan Motor Acceptance Corporation, as Servicer, were distributed to the holders of notes ("Noteholders") issued by Nissan Auto Receivables 2004-B Owner Trust. In accordance with the Agreement, the Servicer's Certificate, as defined in the Agreement, was furnished to the Indenture Trustee (as defined in the Agreement) for the benefit of the Noteholders. A copy of the Servicer's Certificate is being filed as Exhibit 20.1 to this Current Report on Form 8-K.

Item 7(c).	Financial Statements, Pro Forma Financial Information and Exhibits .
	(a) Not applicable.
	(b) Not applicable.
	(c) Exhibits
	The exhibit number corresponds with Item 601(a) of Regulation S-K.

	Exhibit No.	Description
	20.1	Servicer's Certificate for the month of ~~August~~September 2004

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on behalf of the undersigned thereunto duly authorized.

NISSAN AUTO RECEIVABLES 2004-B OWNER TRUST
By:	Nissan Auto Receivables Corporation II

By:	____/s/___Joji Tagawa _________________
	Name: Title:	Joji Tagawa Treasurer

~~September~~October 2418, 2004

EXHIBIT INDEX

Exhibit No.	Description	Sequentially Numbered Page
20.1	Servicer's Certificate for the month of ~~August~~September 2004	5

Exhibit 20.1

Nissan Auto Receivables 2004-B

Servicer's Certificate

For the month of ~~August~~September 2004

NAR 2004-B

Collection Period	~~Aug~~Sep-04			30/360 Days	30
Distribution Date	15-~~Sep~~Oct-04			Actual/360 Days	30
	Coupon Rate	Initial Balance	Beginning Balance	Ending Balance	Pool Factor
Total Portfolio		1,552,459,984.25	1,~~462~~419,~~362~~892,~~879~~992.2816	1,~~419~~378,~~892~~705,~~992~~944.1677	0.~~914608~~888078
Total Securities		1,552,459,984.25	1,~~462~~419,~~362~~892,~~879~~992.2816	1,~~419~~378,~~892~~705,~~992~~944.1677	0.~~914608~~888078
Class A-1 Notes	1.64000%	354,800,000.00	~~264~~222,~~702~~233,~~895~~007.0391	~~222~~181,~~233~~045,~~007~~960.9152	0.~~626361~~510276
Class A-2 Notes	2.50000%	383,000,000.00	383,000,000.00	383,000,000.00	1.000000
Class A-3 Notes	3.35000%	512,000,000.00	512,000,000.00	512,000,000.00	1.000000
Class A-4 Notes	4.00000%	225,000,000.00	225,000,000.00	225,000,000.00	1.000000
Certificates	0.00000%	77,659,984.25	77,659,984.25	77,659,984.25	1.000000
	Principal Payment	Interest Payment	Principal per $1000 Face Amount	Interest per $1000 Face Amount
Class A-1 Notes	4241,~~469~~187,~~887~~047.1239	~~361~~303,~~760~~718.6244	~~119~~116.~~7009220~~0852519	10.~~0196184~~8560272
Class A-2 Notes	0.00	797,916.67	-	2.0833333
Class A-3 Notes	0.00	1,429,333.33	-	2.7916667
Class A-4 Notes	0.00	750,000.00	-	3.3333333
Certificates	0.00	0.00	-	-
Total Securities	4241,~~469~~187,~~887~~047.1239	3,~~339~~280,~~010~~968.6244
I. COLLECTIONS
Interest:
Interest Collections				3,~~845~~714,~~051~~534.1890
Repurchased Loan Proceeds Related to Interest				0.00
Total Interest Collections				3,~~845~~714,~~051~~534.1890
Principal:
Principal Collections				4240,~~210~~348,~~480~~156.6795
Repurchased Loan Proceeds Related to Principal				0.00
Total Principal Collections				4240,~~210~~348,~~480~~156.6795
Recoveries of Defaulted Receivables				28135,~~500~~517.0006
Investment Earnings on Yield Supplement Account				8186,~~557~~720.35
Release from the Yield Supplement Account				3,~~404~~247,~~151~~167.7218
Servicer Advances				2040,~~108~~870.4572
Total Collections				4947,~~589~~572,~~849~~967.3716
II. COLLATERAL POOL BALANCE DATA
			Number	Amount
Pool Balance - Beginning of Period			7675,~~186~~403	1,~~462~~419,~~362~~892,~~879~~992.2816
Total Principal Collections				4240,~~210~~348,~~480~~156.6795
Principal Amount of Gross Losses				~~259~~838,~~406~~890.4544
			75,403	1,419,892,992.16
			74,621	1,378,705,944.77
III. DISTRIBUTIONS
Total Collections				4947,~~589~~572,~~849~~967.3716
Reserve Account Draw				0.00
Total Available for Distribution				4947,~~589~~572,~~849~~967.3716
1. Reimbursement of Advance				6720,~~971~~108.6645
2. Servicing Fee:
Servicing Fee Due				1,~~218~~183,~~635~~244.7316
Servicing Fee Paid				1,~~218~~183,~~635~~244.7316
Servicing Fee Shortfall				0.00
3. Interest:
Class A-1 Notes Monthly Interest
Class A-1 Notes Interest Carryover Shortfall				0.00
Class A-1 Notes Interest on Interest Carryover Shortfall				0.00
Class A-1 Notes Monthly Interest Distributable Amount				~~361~~303,~~760~~718.6244
Class A-1 Notes Monthly Interest Paid				~~361~~303,~~760~~718.6244
Change in Class A-1 Notes Interest Carryover Shortfall				0.00
Class A-2 Notes Monthly Interest
Class A-2 Notes Interest Carryover Shortfall				0.00
Class A-2 Notes Interest on Interest Carryover Shortfall				0.00
Class A-2 Notes Monthly Interest Distributable Amount				797,916.67
Class A-2 Notes Monthly Interest Paid				797,916.67
Change in Class A-2 Notes Interest Carryover Shortfall				0.00
Class A-3 Notes Monthly Interest
Class A-3 Notes Interest Carryover Shortfall				0.00
Class A-3 Notes Interest on Interest Carryover Shortfall				0.00
Class A-3 Notes Monthly Interest Distributable Amount				1,429,333.33
Class A-3 Notes Monthly Interest Paid				1,429,333.33
Change in Class A-3 Notes Interest Carryover Shortfall				0.00
Class A-4 Notes Monthly Interest
Class A-4 Notes Interest Carryover Shortfall				0.00
Class A-4 Notes Interest on Interest Carryover Shortfall				0.00
Class A-4 Notes Monthly Interest Distributable Amount				750,000.00
Class A-4 Notes Monthly Interest Paid				750,000.00
Change in Class A-4 Notes Interest Carryover Shortfall				0.00
Total Note Monthly Interest
Total Note Monthly Interest Due				3,~~339~~280,~~010~~968.6244
Total Note Monthly Interest Paid				3,~~339~~280,~~010~~968.6244
Total Note Interest Carryover Shortfall				0.00
Change in Total Note Interest Carryover Shortfall				0.00
Total Available for Principal Distribution				4443,~~964~~088,~~231~~646.3511
4. Total Monthly Principal Paid on the Notes				4241,~~469~~187,~~887~~047.1239
Total Noteholders' Principal Carryover Shortfall				0.00
Total Noteholders' Principal Distributable Amount				4241,~~469~~187,~~887~~047.1239
Change in Total Noteholders' Principal Carryover Shortfall				0.00
5. Total Monthly Principal Paid on the Certificates				0.00
Total Certificateholders' Principal Carryover Shortfall				0.00
Total Certificateholders' Principal Distributable Amount				0.00
Change in Total Certificateholders' Principal Carryover Shortfall				0.00
Remaining Available Collections				21,~~494~~901,~~344~~598.2372
Deposit from Remaining Available Collections to fund Reserve Account				0.00
Remaining Available Collections Released to Seller				21,~~494~~901,~~344~~598.2372
IV. YIELD SUPPLEMENT ACCOUNT
Beginning Yield Supplement Account Balance				7572,~~616~~212,~~487~~335.0937
Release to Collection Account				3,~~404~~247,~~151~~167.7218
Ending Yield Supplement Account Balance				7268,~~212~~965,~~335~~168.3719
V. RESERVE ACCOUNT
Initial Reserve Account Amount				7,762,299.92
Required Reserve Account Amount				7,762,299.92
Beginning Reserve Account Balance				7,762,299.92
Ending Reserve Account Balance				7,762,299.92
Reserve Account Triggers			Test Ratio	Actual Ratio	Result
Average Three Period Delinquency Percentage			2.00%	0.0409%	Pass
Average Three Period Charge Off Rate			2.75%	0.1130%	Pass
Required Reserve Account Amount for Next Period				7,762,299.92
VI. POOL STATISTICS
Weighted Average Coupon				3.1312%
Weighted Average Remaining Maturity				4948.7580
Principal Recoveries of Defaulted Receivables				28135,~~500~~517.0006
Principal on Defaulted Receivables				~~259~~838,~~406~~890.4544
Pool Balance at Beginning of Collection Period				1,~~462~~419,~~362~~892,~~879~~992.2816
Net Loss Ratio				0.1959%
Net Loss Ratio for Second Preceding Collection Period				0.0013%
Net Loss Ratio for Preceding Collection Period				0.1319%
Net Loss Ratio for Current Collection Period				0.1959%
Average Net Loss Ratio				0.1130%
Cumulative Net Losses for all Periods				~~391~~1,~~818~~095,192.7816
Delinquent Receivables:			Amount	Number
31-60 Days Delinquent			78,~~445~~964,~~805~~768.9428	~~377~~453
61-90 Days Delinquent			1,~~545~~900,~~402~~613.2708	8398
91-120 Days Delinquent			-475,941.81	-23
Total Delinquent Receivables:			811,~~991~~341,~~208~~323.2117	~~460~~574
60+ Days Delinquencies as Percentage of Receivables			0.1117%	0.1116%
Delinquency Ratio for Second Preceding Collection Period				0.0001%
Delinquency Ratio for Preceding Collection Period				0.0111%
Delinquency Ratio for Current Collection Period				0.1116%
Average Delinquency Ratio				0.0409%

Filing Compare · NISSAN AUTO RECEIVABLES 2004-B OWNER TRUST