EXHIBIT 15.2




August 14, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated August 14, 2002 on our review of
interim financial information of Toyota Motor Credit Corporation (the
"Company") as of and for the period ended June 30, 2002 and included in
the Company's quarterly report on Form 10-Q for the quarter then ended
is incorporated by reference in the Prospectuses constituting part of
the Registration Statements on Form S-3 (Nos. 333-84692 and 333-74872).

Yours very truly,



/S/ PRICEWATERHOUSECOOPERS LLP