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 274, 2004

Capital One Auto Receivables, LLC

Capital One Auto Finance Trust 2004-B

(Exact Name of Registrant as Specified in its Charter)

Delaware

(State or Other Jurisdiction of Incorporation)

333-106575 333-106575-06		31-1750007 51-6557815
333-106575		31-1750007
333-106575-06		51-6557815
(Commission File Number)		(Registrant’s I.R.S. Employer Identification No.)


1680 Capital One Drive, McLean, Virginia		22102
*(Address of Principal Executive Offices)*		*(Zip Code)*

(703) 720-1000

(Registrant’s Telephone Number, Including Area Code)

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

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:

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

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

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

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

Item 8.01. Other Events.

~~Attached~~The ~~hereto~~consolidated asfinancial ~~Exhibit~~statements ~~99.1~~of ~~are~~MBIA ~~the~~Insurance ~~“Computational~~Corporation, ~~Materials” (as~~a ~~defined~~wholly inowned ~~the~~subsidiary ~~No-Action~~of ~~Letter~~MBIA ~~dated~~Inc., ~~May~~and ~~20,~~its ~~1994~~subsidiaries ~~issued~~as byof ~~the~~December ~~Securities~~31, 2003 and ~~Exchange~~December ~~Commission~~31, (2002 and for each of the ~~“Commission”)~~three toyears ~~Kidder,~~in ~~Peabody~~the ~~Acceptance~~period ~~Corporation~~ended IDecember 31, ~~Kidder~~2003, ~~Peabody~~prepared &in ~~Co.~~accordance ~~Incorporated,~~with ~~and~~generally ~~Kidder~~accepted ~~Structured~~accounting ~~Asset Corporation~~principles, asincluded ~~made~~in ~~applicable~~the toAnnual ~~other~~Report ~~issuers~~on ~~and~~Form ~~underwriters~~10-K byof MBIA Inc. for the ~~Commission~~year inended December ~~response~~31, to2003, and the ~~request~~consolidated financial statements of ~~the~~MBIA ~~Public~~Insurance ~~Securities~~Corporation ~~Association~~and ~~dated~~its ~~May~~subsidiaries 24as of June 30, ~~1994~~2004 (and for the ~~“Kidder~~six ~~Letter”))~~month periods ended June 30, ~~prepared~~2004 and ~~provided~~June to30, ~~Capital~~2003 ~~One~~included ~~Auto~~in the Quarterly Report on Form 10-Q of ~~Receivables,~~MBIA ~~LLC~~Inc. (for the ~~“Seller”)~~period byended ~~Credit~~June ~~Suisse~~30, ~~First~~2004, ~~Boston~~are ~~LLC~~incorporated ~~(“CSFB”)~~by reference in this Form 8-K and ~~Wachovia~~in ~~Capital~~the ~~Markets,~~final ~~LLC~~prospectus supplement (the “~~Wachovia~~Prospectus Supplement”) ~~that~~relating ~~are required~~ to bethe ~~filed~~Capital ~~pursuant~~One toAuto ~~the~~Finance ~~Kidder~~Trust ~~Letter~~2004-B.

In connection with the ~~offering~~issuance of the ~~Capital~~notes, ~~One~~the ~~Auto~~Registrant ~~Finance~~is ~~Trust 2004-B~~filing ~~notes,~~herewith the ~~Intex~~consent ~~model~~of ~~attached~~PricewaterhouseCoopers ~~hereto~~LLP (~~the~~ “~~Intex Model~~PwC”) ~~has~~to ~~been~~the ~~provided~~use ~~by CSFB and Wachovia, as representatives~~ of ~~the~~their ~~several~~name ~~underwriters~~and of the ~~notes.~~incorporation ~~The~~by ~~Intex~~reference ~~Model~~of ~~allows~~their ~~prospective~~report ~~investors~~in ~~to generate hypothetical performance data with respect to~~ the ~~notes~~Registration ~~based~~Statement ~~on assumptions chosen by them regarding certain characteristics~~ of the ~~related~~Registrant ~~receivables~~(Registration No. ~~Although~~333-106575) ~~the~~and ~~Seller~~in ~~provided~~the ~~CSFB~~Prospectus Supplement ~~and~~referred ~~Wachovia~~to ~~with~~above ~~certain~~related ~~information~~to ~~regarding~~ the ~~characteristics~~issuance of the ~~receivables~~ innotes. ~~the~~The ~~related~~consent ~~portfolio,~~of ~~the~~PwC ~~Seller~~is ~~did~~attached ~~not~~hereto ~~participate~~as inExhibit ~~the preparation of the Intex Model~~23.1.

Access to the Intex Model can be obtained by contacting the CSFB trading desk at (212) 325-8549 or the Wachovia trading desk at (704) 715-7008.

Item 9.01. Financial Statements and Exhibits.

(a)

Not applicable.

(b)

Not applicable.

(c)

Exhibits.

ExhibitNo.		Document Description
Exhibit No.		Document Description
99.1		Intex Model
23.1		Consent of PricewaterhouseCoopers LLP

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant, Capital One Auto Receivables, LLC, and the Co-Registrant, Capital One Auto Finance Trust 2004-B by its Depositor, Capital One Auto Receivables, LLC, have duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

September 28, 2004			CAPITAL ONE AUTO RECEIVABLES, LLC
October 1, 2004	CAPITAL ONE AUTO RECEIVABLES, LLC
	By:	/S/ JERRY HAMSTEAD	~~By:~~	~~/s/ JERRY HAMSTEAD~~
	Name:	Jerry Hamstead	~~Name:~~	~~Jerry Hamstead~~
	Title:	Assistant Vice President	~~Title:~~	~~Assistant Vice President~~
	CAPITAL ONE AUTO FINANCE TRUST 2004-B		~~CAPITAL ONE AUTO FINANCE TRUST 2004-B~~
			By: Capital One Auto Receivables, LLC, as Depositor of Capital One Auto Finance Trust 2004-B
	By:	Capital One Auto Receivables, LLC, as Depositor of Capital One Auto Finance Trust 2004-B
	By:	/S/ AL CIAFRE	~~By:~~	~~/s/ AL CIAFRE~~
	Name:	Al Ciafre	~~Name:~~	~~Al Ciafre~~
	Title:	Assistant Vice President	~~Title:~~	~~Assistant Vice President~~

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