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EXHIBIT 24.2
RAY, QUINNEY & NEBEKER
Professional Corporation
Attorneys at Law
79 South Main Street
P.O. Box 4385
Salt Lake City, Utah 84145
June 15, 2000
First Security Bank, N.A.
79 South Main Street
Salt Lake City, Utah 84111
RE: Amendment No. 1 to
Registration Statement on Form S-3
Ladies and Gentlemen:
We are members of the Bar of the State of Utah and have acted as counsel to
First Security Bank, N.A. ("First Security") in connection with the registration
of Asset Backed Notes to be issued by First Security(R) Auto Owner Trusts.
In connection with our engagement, we consent to the reference to Ray,
Quinney & Nebeker under the caption "Legal Matters" in the Prospectus included
in the above-referenced Registration Statement.
Very truly yours,
/s/ Ray, Quinney & Nebecker
