EXHIBIT 31.1

                    SARBANES-OXLEY SECTION 302 CERTIFICATION

I, Michael J. Pankey, Executive Vice President and Chief Financial Officer of
Long Beach Acceptance Corp., certify that:

1. I have reviewed this annual report on Form 10-K, and all reports on Form 10-D
required to be filed in respect of the period covered by this report on Form
10-K of Long Beach Acceptance Auto Receivables Trust 2006-B (the "Exchange Act
periodic reports");

2. Based on my knowledge, the Exchange Act periodic reports, taken as a whole,
do not contain any untrue statement of a material fact or omit to state a
material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading as of the
last day of the period covered by this report;

3. Based on my knowledge, all of the distribution, servicing and other
information required to be provided under Form 10-D for the period covered by
this report is included in the Exchange Act periodic reports;

4. I am responsible for reviewing the activities performed by the servicer and
based on my knowledge and the compliance reviews conducted in preparing the
servicer compliance statements required in this report under Item 1123 of
Regulation AB, and except as disclosed in the Exchange Act periodic reports, the
servicer has fulfilled its obligations under the servicing agreements; and

5. All of the reports on assessment of compliance with servicing criteria for
asset-back securities and their related attestation reports on assessment of
compliance with servicing criteria for asset-backed securities required to be
included in this report in accordance with Item 1122 of Regulation AB and
Exchange Act Rules 13a-18 and 15d-18 have been included as an exhibit to this
report, except as otherwise disclosed in this report. Any material instances of
noncompliance described in such reports have been disclosed in this report on
Form 10-K.

Date: March 29, 2006


By: Long Beach Acceptance Corp., as Servicer


/s/ Michael J. Pankey
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        Michael J. Pankey
        Executive Vice President and
        Chief Financial Officer