Exhibit 99

Nissan Auto Receivables 2006-B

Monthly Servicer's Certificate

for the month of May 2006

Collection Period	May-06			30/360 Days	30
Distribution Date	15-Jun-06			Actual/360 Days	31

	Coupon Rate		Initial Balance	Beginning Balance	Ending Balance	Pool Factor
Total Portfolio			1,254,578,985.94	1,215,820,724.91	1,172,754,215.12	0.934779
Total Securities			1,254,578,985.94	1,215,820,724.91	1,172,754,215.12	0.934779
Class A-1 Notes	5.08141	%	335,000,000.00	296,241,738.97	253,175,229.18	0.755747
Class A-2 Notes	5.18000	%	275,000,000.00	275,000,000.00	275,000,000.00	1.000000
Class A-3 Notes	5.16000	%	378,000,000.00	378,000,000.00	378,000,000.00	1.000000
Class A-4 Notes	5.22000	%	206,986,000.00	206,986,000.00	206,986,000.00	1.000000
Certificates	0.00000	%	59,592,985.94	59,592,985.94	59,592,985.94	1.000000

	Principal Payment		Interest Payment	Principal per $1000 Face Amount	Interest per $1000 Face Amount
Class A-1 Notes	43,066,509.79		1,296,252.72	128.5567456	3.8694111
Class A-2 Notes	0.00		1,187,083.33	-	4.3166667
Class A-3 Notes	0.00		1,625,400.00	-	4.3000000
Class A-4 Notes	0.00		900,389.10	-	4.3500000
Certificates	0.00		0.00	-	-
Total Securities	43,066,509.79		5,009,125.15

I. COLLECTIONS

Interest:
Interest Collections		4,557,850.71
Repurchased Loan Proceeds Related to Interest		437.24
Total Interest Collections		4,558,287.95

Principal:
Principal Collections		42,996,769.15
Repurchased Loan Proceeds Related to Principal		69,740.64
Total Principal Collections		43,066,509.79

Recoveries of Defaulted Receivables		0.00
Investment Earnings on Yield Supplement Account		127,400.66
Release from the Yield Supplement Account		2,766,490.44
Servicer Advances		182,233.46

Total Collections		50,700,922.30

II. COLLATERAL POOL BALANCE DATA
	Number	Amount
Pool Balance - Beginning of Period	69,076	1,215,820,724.91
Total Principal Collections		43,066,509.79
Principal Amount of Gross Losses		0.00
	68,059	1,172,754,215.12

III. DISTRIBUTIONS

Total Collections		50,700,922.30
Reserve Account Draw		0.00
Total Available for Distribution		50,700,922.30

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1. Reimbursement of Advance						309,594.59

2. Servicing Fee:
Servicing Fee Due						1,013,183.94
Servicing Fee Paid						1,013,183.94
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						1,296,252.72

Class A-1 Notes Monthly Interest Paid						1,296,252.72
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						1,187,083.33

Class A-2 Notes Monthly Interest Paid						1,187,083.33
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						1,625,400.00

Class A-3 Notes Monthly Interest Paid						1,625,400.00
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						900,389.10

Class A-4 Notes Monthly Interest Paid						900,389.10
Change in Class A-4 Notes Interest Carryover Shortfall						0.00

Total Note Monthly Interest
Total Note Monthly Interest Due						5,009,125.15
Total Note Monthly Interest Paid						5,009,125.15
Total Note Interest Carryover Shortfall						0.00
Change in Total Note Interest Carryover Shortfall						0.00

Total Available for Principal Distribution						44,369,018.62

4. Total Monthly Principal Paid on the Notes						43,066,509.79

Total Noteholders' Principal Carryover Shortfall						0.00
Total Noteholders' Principal Distributable Amount						43,066,509.79
Change in Total Noteholders' Principal Carryover Shortfall						0.00

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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			1,302,508.83
Deposit from Remaining Available Collections to fund Reserve Account			0.00
Remaining Available Collections Released to Seller			1,302,508.83

IV. YIELD SUPPLEMENT ACCOUNT

Beginning Yield Supplement Account Balance			53,344,700.77
Release to Collection Account			2,766,490.44
Ending Yield Supplement Account Balance			50,578,210.33

V. RESERVE ACCOUNT

Initial Reserve Account Amount			6,272,894.93
Required Reserve Account Amount			6,272,894.93
Beginning Reserve Account Balance			6,272,894.93
Ending Reserve Account Balance			6,272,894.93

Reserve Account Triggers	Test Ratio		Actual Ratio		Result
Average Three Period Delinquency Percentage	2.00	%	0.02	%	Pass
Average Three Period Charge Off Rate	2.75	%	0.00	%	Pass

Required Reserve Account Amount for Next Period			6,272,894.93

VI. POOL STATISTICS

Weighted Average Coupon			4.37	%
Weighted Average Remaining Maturity			46.59

Principal Recoveries of Defaulted Receivables			0.00
Principal on Defaulted Receivables			0.00
Pool Balance at Beginning of Collection Period			1,215,820,724.91
Net Loss Ratio			0.00	%

Net Loss Ratio for Second Preceding Collection Period			0.00	%
Net Loss Ratio for Preceding Collection Period			0.00	%
Net Loss Ratio for Current Collection Period			0.00	%
Average Net Loss Ratio			0.00	%

Cumulative Net Losses for all Periods			0.00

Delinquent Receivables:	Amount		Number
31-60 Days Delinquent	3,777,271.23		215
61-90 Days Delinquent	666,773.93		34
91-120 Days Delinquent	-		-
Total Delinquent Receivables:	4,444,045.16		249
61+ Days Delinquencies as Percentage of Receivables	0.06	%	0.05	%

Delinquency Ratio for Second Preceding Collection Period			0.00	%
Delinquency Ratio for Preceding Collection Period			0.00	%
Delinquency Ratio for Current Collection Period			0.05	%
Average Delinquency Ratio			0.02	%

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VII. STATEMENTS TO NOTEHOLDERS

1. The amount of the currency Swap Payments and the currency Swap Termination Payments, if any, due to the currency Swap Counterparty under the currency Swap Agreement.		N/A


2. Has there been a material change in practices with respect to charge- offs, collection and management of delinquent Receivables, and the effect of any grace period, re-aging, re-structuring, partial payments or other practices on delinquency and loss experience?		No


3. Have there been any material modifications, extensions or waivers to Receivables terms, fees, penalties or payments during the Collection Period?		No


4. Have there been any material breaches of representations, warranties or covenants contained in the Receivables?		No


5. Has there been an issuance of notes or other securities backed by the Receivables?		No


6. Has there been a material change in the underwriting, origination or acquisition of Receivables?		No

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Nissan Auto Receivables 2006-B Owner Trust 10-D