Fitch Affirms 29 Classes from 2 IndyMac ABS HE Transactions.

NEW YORK -- Fitch Ratings has affirmed the following IndyMac ABS, Inc. Home Equity Transactions:

Series INABS 2005-A Groups 1 & 2

--Classes A-I-1, A-I-2, A-II-2 & A-II-3 at 'AAA';

--Class M-1 at 'AA+';

--Class M-2 at 'AA+';

--Class M-3 at 'AA';

--Class M-4 at 'AA-';

--Class M-5 at 'A+';

--Class M-6 at 'A';

--Class M-7 at 'A-';

--Class M-8 at 'BBB+';

--Class M-9 at 'BBB';

--Class M-10 at 'BBB-'.

Series INABS 2005-B Groups 1 & 2

--Classes A-I-1, A-II-1, A-II-2 & A-II-3 at 'AAA';

--Class M-1 at 'AA+';

--Class M-2 at 'AA';

--Class M-3 at 'AA';

--Class M-4 at 'AA-';

--Class M-5 at 'A+';

--Class M-6 at 'A';

--Class M-7 at 'BBB+';

--Class M-8 at 'BBB';

--Class M-9 at 'BBB-';

--Class M-10 at 'BB+';

--Class M-11 at 'BB'.

The affirmations reflect satisfactory credit enhancement (CE) relationships to future loss expectations and affect approximately $1.3 billion in outstanding certificates, as of the May 25, 2006 distribution date.

The underlying collateral in these transactions consists of first lien fixed-rate & adjustable-rate mortgage loans extended to subprime borrowers. IndyMac Bank, F.S.B. is the master servicer for both transactions.

The 2005-A and 2005-B transactions are seasoned 14 months and 11 months, respectively. The pools factors (i.e. current mortgage loans outstanding as a percentage of the initial pool) are 66.28% & 78.34%, respectively. The 90-plus delinquencies, as a percentage of their current collateral balances, are 7.61% and 4.38%, respectively. The cumulative losses, as a percentage of the original collateral balances, are 0.02% and 0.01%, respectively. All the bonds have experienced slight growth in CE since origination. The overcollateralization (OC) is at target for both transactions.

Further information regarding delinquencies, losses and credit enhancement is available on the Fitch Ratings web site at www.fitchratings.com.

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