UNITED STATES SECURITIES AND EXCHANGE COMMISSION

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

~~Pursuant~~Date toof ~~Section~~Report ~~13 or 15~~(d)Date of ~~the~~earliest ~~Securities~~event ~~Exchange~~reported): ~~Act of 1934~~January 18, 2005

Date of Report (Date of earliest event reported): December 15, 2004

YAMAHA MOTOR RECEIVABLES CORPORATION

(Exact name of registrant as specified in its charter)

(Originator of the Yamaha Motor Master Trust)

Delaware		333-74069, 333-45516		33-0592719
(State or other Jurisdiction of Incorporation)		(Commission File Numbers)		(I.R.S. Employer Identification No.)

6555 Katella Avenue, Suite A, Cypress, CA 90630

(Address of principal executive offices)

Registrant’s telephone number, including area code: (714) 761-7500

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events

Pursuant to that certain Amended and Restated Master Pooling and Servicing Agreement, dated as of May 1, 1999, among Yamaha Motor Receivables Corporation, Yamaha Motor Corporation, U.S.A. (the “Servicer”), and JPMorgan Chase Bank, a New York banking corporation (successor to the Fuji Bank and Trust Company), as amended, supplemented or otherwise modified and in effect from time to time, the Servicer prepared a Monthly Servicer’s Certificate with respect to the ~~December 15~~January 18, ~~2004~~ 2005 Distribution Date for the Collection Period ending ~~November 30~~December 31, 2004. A copy of such Monthly Servicer’s Certificate is attached hereto as Exhibit 8.01.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

YAMAHA MOTOR RECEIVABLES CORPORATION

(Registrant)

INDEX TO EXHIBITS

Exhibit Number		Exhibit		Method of Filing
8.01		Monthly Servicer’s Certificate with respect to the ~~December~~January 1518, ~~2004~~2005 Distribution Date for the Collection Period ending ~~November~~December 3031, 2004.		Filed Herewith

YAMAHA MOTOR RECEIVABLES CORPORATION

(Registrant)

December 15, 2004

/s/ Russell D. Jura

Russell D. Jura

Assistant Secretary

Filing Compare · YAMAHA MOTOR RECEIVABLES CORP