EXHIBIT 99.2

                         Independent Accountants' Report
                         -------------------------------


The Board of Directors

BMW Financial Services NA, LLC

We have examined management's assertion that the servicing of consumer finance
receivables owned by BMW Vehicle Lease Trust 2000-A has been conducted by BMW
Financial Services NA, LLC, in its capacity as servicer, in compliance with the
servicing standards in all material respects as set forth in Article II of the
2000-A Servicing Supplement dated November 1, 2000, of the Basic Servicing
Agreement dated August 30, 1995 (collectively, the Agreement), as of and for the
year ended December 31, 2002. BMW Financial Service NA, LLC's management is
responsible for the assertion. Our responsibility is to express an opinion on
management's assertion based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, included examining, on a test basis, evidence supporting
management's assertion that the servicing of receivables has been conducted in
compliance with the servicing standards as set forth in Article II of the
Agreement, and performing such other procedures as we considered necessary in
the circumstances. We believe that our examination provides a reasonable basis
for our opinion.

In our opinion, management's assertion that the servicing of the receivables has
been conducted by BMW Financial Services NA, LLC, as Servicer, in compliance
with the servicing standards as set forth in Article II of the 2000-A Servicing
Supplement dated November 1, 2000, of the Basic Servicing Agreement dated August
30, 1995, as of and for the year ended December 31, 2002 is fairly stated, in
all material respects.

                                 /s/  KPMG LLP



April 11, 2003