Exhibit 20.2

(WFS FINANCIAL INC LOGO)

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


COLLECTIONS			DOLLARS
Payments received				63,320,874.26
Plus / (Less) :
Net Servicer Advances				118,763.17
Investment Earnings on funds in the Collection Account				137,892.63

Net Collections				63,577,530.06
Plus / (Less) :
Funds in Spread Account				8,018,591.84


Total Available Funds				71,596,121.90


DISTRIBUTIONS

Servicing Fee		1,557,785.00
Trustee and Other Fees		4,801.45


Total Fee Distribution				1,562,586.45

Note Interest Distribution Amount — Class A-1	344,328.86
Note Interest Distribution Amount — Class A-2	996,875.00
Note Interest Distribution Amount — Class A-3	1,525,750.00
Note Interest Distribution Amount — Class A-4	722,400.00

	3,589,353.86

Note Principal Distribution Amount — Class A-1	57,876,214.93
Note Principal Distribution Amount — Class A-2	0.00
Note Principal Distribution Amount — Class A-3	0.00
Note Principal Distribution Amount — Class A-4	0.00

	57,876,214.93

Total Class A Interest and Principal Distribution				61,465,568.79

Note Interest Distribution Amount — Class B-1	187,000.00
Note Principal Distribution Amount — Class B-1	0.00


Total Class B Interest and Principal Distribution				187,000.00

Note Interest Distribution Amount — Class C-1	203,733.33
Note Principal Distribution Amount — Class C-1	0.00


Total Class C Interest and Principal Distribution				203,733.33

Note Interest Distribution Amount — Class D-1	177,233.33
Note Principal Distribution Amount — Class D-1	0.00


Total Class D Interest and Principal Distribution				177,233.33

Spread Account Deposit				8,000,000.00


Total Distributions				71,596,121.90

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


PORTFOLIO DATA:
	# of loans
Beginning Aggregate Principal Balance		93,672				1,495,473,563.42

Less: Principal Payments				(23,798,079.22	)
Full Prepayments		(1,814	)	(23,371,951.95	)
Partial Prepayments		—		—
Liquidations		(197	)	(2,806,981.18	)

						(49,977,012.35	)

Ending Aggregate Principal Balance		91,661				1,445,496,551.07
Ending Outstanding Principal Balance of Notes						1,382,557,501.63

Excess (Current Overcollateralization Amount)						62,939,049.44
Overcollateralization Level						4.35	%

Overcollateralization Amount						93,957,275.82

OTHER RELATED INFORMATION:

Spread Account:

Beginning Balance				8,000,000.00
Investment earnings on funds in spread account				18,591.84
Less: Funds included in Total Available Funds				(8,018,591.84	)
Deposits				8,000,000.00
Excess Spread Amount				—

Ending Balance						8,000,000.00

Beginning Initial Deposit				8,000,000.00
Repayments				—

Ending Initial Deposit						8,000,000.00

Servicer Advances:
Beginning Unreimbursed Advances				1,019,536.76
Net Advances				118,763.17

						1,138,299.93

Net Charge-Off Data:
Charge-Offs				1,313,351.40
Recoveries				(356,961.23	)

Net Charge-Offs						956,390.17

Delinquencies ( P&I):	# of loans
30-59 Days		879		10,023,704.12
60-89 Days		161		1,973,475.14
90-119 Days		60		704,770.76
120 days and over		1		17,838.50

Repossessions		44		323,446.35

Contracts Repurchased (pursuant to Sect. 3.02, 4.07, or 9.01 of the Sale and Servicing Agreement)		0				0

Cumulative Charge-Off Percentage						0.06	%

WAC						11.2732	%
WAM						60.380

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


			Beginning				Remaining		Total
	Original		Outstanding		Principal		Outstanding		Principal
	Principal		Principal		Distribution		Principal		and Interest
Classes	Balance		Balance		Amount		Balance		Distribution

A-1		267,000,000.00		155,433,716.56		57,876,214.93		97,557,501.63		58,220,543.79

A-2		375,000,000.00		375,000,000.00		0.00		375,000,000.00		996,875.00

A-3		510,000,000.00		510,000,000.00		0.00		510,000,000.00		1,525,750.00

A-4		224,000,000.00		224,000,000.00		0.00		224,000,000.00		722,400.00

B-1		60,000,000.00		60,000,000.00		0.00		60,000,000.00		187,000.00

C-1		64,000,000.00		64,000,000.00		0.00		64,000,000.00		203,733.33

D-1		52,000,000.00		52,000,000.00		0.00		52,000,000.00		177,233.33



TOTAL		1,552,000,000.00		1,440,433,716.56		57,876,214.93		1,382,557,501.63		62,033,535.45


				Note Monthly				Total
				Interest		Prior		Interest		Interest		Current
Note	Interest			Distributable		Interest		Distributable		Distribution		Interest
Classes	Rate			Amount		Carryover		Amount		Amount		Carryover

A-1		2.75000	%		344,328.86		0.00		344,328.86		344,328.86		0.00

A-2		3.19000	%		996,875.00		0.00		996,875.00		996,875.00		0.00

A-3		3.59000	%		1,525,750.00		0.00		1,525,750.00		1,525,750.00		0.00

A-4		3.87000	%		722,400.00		0.00		722,400.00		722,400.00		0.00

B-1		3.74000	%		187,000.00		0.00		187,000.00		187,000.00		0.00

C-1		3.82000	%		203,733.33		0.00		203,733.33		203,733.33		0.00

D-1		4.09000	%		177,233.33		0.00		177,233.33		177,233.33		0.00



TOTAL					4,157,320.52		0.00		4,157,320.52		4,157,320.52		0.00

WFS FINANCIAL 2005-1 OWNER TRUST
Officer’s Certificate
for Collection Period ended April 30, 2005
for Distribution Date of May 17, 2005

Detailed Reporting

See Schedule F

WFS Financial Inc, as Master Servicer, certifies that all computations presented reflect accurate information as of April 30, 2005 and were performed in conformity with the Sale and Servicing Agreement dated January 01, 2005.





		Lori Bice
		Assistant Vice President
		Director Technical Accounting



		Keith Palmer
		Senior Vice President
		Treasuer

WFS FINANCIAL 2005-1 OWNER TRUST 8-K