. I’ve been hired as a financial advisor at a money management company, and I've been tasked with researching the asset-backed securities market. Throughout this report, I will advise the company on whether or not they should recommend their clients to include ABS into their fixed-income portfolios. To do so, I will first introduce the trends and opportunities in the ABS market, as well as the risks associated with investing in these securities. In addition, I will identify the leaders in ABS issuance and compare their performance to that of corporate bonds.