EX 10.2 ASSIGNMENT AND ASSUMPTION AGREEMENT

                                                                                                     EXECUTION COPY

                                        ASSIGNMENT AND ASSUMPTION AGREEMENT

                  ASSIGNMENT  AND  ASSUMPTION  AGREEMENT,  dated  November 29, 2006,  between  Residential  Funding

Company,  LLC, a Delaware  corporation  ("RFC"),  and Residential Accredit Loans, Inc., a Delaware corporation (the

"Company").

                                                     RECITALS

                  A. RFC has entered into contracts ("Seller  Contracts") with various  seller/servicers,  pursuant

to which such seller/servicers sell to RFC mortgage loans.

                  B. The  Company  wishes to purchase  from RFC certain  Mortgage  Loans (as  hereinafter  defined)

sold to RFC pursuant to the Seller Contracts.

                  C. The Company,  RFC, as master servicer,  and Deutsche Bank Trust Company  Americas,  as trustee

(the "Trustee"),  are entering into a Series  Supplement,  dated as of November 1, 2006 (the "Series  Supplement"),

and the  Standard  Terms of Pooling  and  Servicing  Agreement,  dated as of November  1, 2006  (collectively,  the

"Pooling  and  Servicing  Agreement"),  pursuant  to which the  Company  proposes  to issue  Mortgage  Asset-Backed

Pass-Through  Certificates,  Series 2006-QA10 (the "Certificates") consisting of eleven classes designated as Class

A-1, Class A-2, Class A-3,  Class M-1,  Class M-2,  Class M-3,  Class M-4, Class M-5, Class M-6,  Class R-1,  Class

R-X, Class SB-1 and Class SB-2 Certificates  representing beneficial ownership interests in a trust fund consisting

primarily of a pool of mortgage loans identified in Exhibit One to the Series Supplement (the "Mortgage Loans").

                  D. In  connection  with the purchase of the Mortgage  Loans,  the Company will assign to RFC a de

minimis portion of the Class R-1 Certificates.

                  E. In connection  with the purchase of the Mortgage  Loans and the issuance of the  Certificates,

RFC wishes to make certain representations and warranties to the Company.

                  F. The  Company  and RFC  intend  that the  conveyance  by RFC to the  Company  of all its right,

title and interest in and to the Mortgage  Loans pursuant to this  Agreement  shall  constitute a purchase and sale

and not a loan.

                  NOW THEREFORE,  in  consideration  of the recitals and the mutual  promises herein and other good

and valuable consideration, the parties agree as follows:

                  1. All  capitalized  terms used but not defined herein shall have the meanings  assigned  thereto

in the Pooling and Servicing Agreement.

                  2.  Concurrently  with the  execution  and  delivery  hereof,  RFC hereby  assigns to the Company

without  recourse all of its right,  title and interest in and to the Mortgage  Loans,  including  all interest and

principal,  received  on or with  respect to the  Mortgage  Loans after  November  1, 2006 (other than  payments of

principal  and  interest due on the  Mortgage  Loans on or before  November 29,  2006).  In  consideration  of such

assignment,  RFC or its designee will receive from the Company in  immediately  available  funds an amount equal to

$386,538,175.05  and a de minimis  portion of each class of the Class R-1  Certificates.  In  connection  with such

assignment and at the Company's  direction,  RFC has in respect of each Mortgage Loan endorsed the related Mortgage

Note (other than any Destroyed  Mortgage  Note) to the order of the Trustee and delivered an assignment of mortgage

in recordable form to the Trustee or its agent.

         RFC and the Company agree that the sale of each Pledged Asset Loan  pursuant to this  Agreement  will also

constitute  the  assignment,  sale,  setting-over,  transfer and conveyance to the Company,  without  recourse (but

subject  to  RFC's  covenants,  representations  and  warranties  specifically  provided  herein),  of all of RFC's

obligations  and all of RFC's  right,  title and  interest  in, to and under,  whether now  existing  or  hereafter

acquired  as  owner  of  such  Pledged  Asset  Loan  with  respect  to any  and  all  money,  securities,  security

entitlements,  accounts,  general  intangibles,  payment  intangibles,  instruments,  documents,  deposit accounts,

certificates of deposit,  commodities contracts,  and other investment property and other property of whatever kind

or description  consisting of,  arising from or related to, (i) the Credit  Support Pledge  Agreement,  the Funding

and Pledge  Agreement  among the Mortgagor or other Person  pledging the related  Pledged Assets (the  "Customer"),

Combined  Collateral LLC and National  Financial  Services  Corporation,  and the Additional  Collateral  Agreement

between GMAC Mortgage  Corporation  and the Customer  (collectively,  the "Assigned  Contracts"),  (ii) all rights,

powers  and  remedies  of RFC as  owner  of such  Pledged  Asset  Loan  under or in  connection  with the  Assigned

Contracts,  whether  arising  under the terms of such  Assigned  Contracts,  by  statute,  at law or in equity,  or

otherwise  arising  out of any  default  by the  Mortgagor  under or in  connection  with the  Assigned  Contracts,

including  all rights to exercise  any election or option or to make any  decision or  determination  or to give or

receive any notice, consent,  approval or waiver thereunder,  (iii) the Pledged Amounts and all money,  securities,

security  entitlements,  accounts,  general  intangibles,  payment  intangibles,  instruments,  documents,  deposit

accounts,  certificates of deposit,  commodities  contracts,  and other  investment  property and other property of

whatever kind or description and all cash and non-cash  proceeds of the sale,  exchange,  or redemption of, and all

stock or conversion rights, rights to subscribe,  liquidation dividends or preferences,  stock dividends, rights to

interest,  dividends,  earnings,  income, rents, issues, profits,  interest payments or other distributions of cash

or other  property  that  secures a Pledged  Asset  Loan,  (iv) all  documents,  books and records  concerning  the

foregoing  (including all computer  programs,  tapes,  disks and related items containing any such information) and

(v) all insurance  proceeds  (including  proceeds from the Federal Deposit Insurance  Corporation or the Securities

Investor  Protection  Corporation or any other insurance  company) of any of the foregoing or replacements  thereof

or  substitutions  therefor,  proceeds of proceeds and the conversion,  voluntary or  involuntary,  of any thereof.

The foregoing  transfer,  sale,  assignment and conveyance does not constitute and is not intended to result in the

creation,  or an assumption by the Company,  of any  obligation of RFC, or any other Person in connection  with the

Pledged Assets or under any agreement or instrument  relating  thereto,  including any obligation to the Mortgagor,

other than as owner of the Pledged Asset Loan.

         The  Company  and RFC  intend  that the  conveyance  by RFC to the  Company  of all its  right,  title and

interest in and to the  Mortgage  Loans  pursuant to this  Section 2 shall be, and be  construed  as, a sale of the

Mortgage Loans by RFC to the Company.  It is,  further,  not intended that such conveyance be deemed to be a pledge

of the Mortgage  Loans by RFC to the Company to secure a debt or other  obligation  of RFC.  Nonetheless,  (a) this

Agreement  is  intended  to be and hereby is a security  agreement  within the  meaning of  Articles 8 and 9 of the

Minnesota Uniform  Commercial Code and the Uniform  Commercial Code of any other applicable  jurisdiction;  (b) the

conveyance  provided for in this  Section  shall be deemed to be, and hereby is, a grant by RFC to the Company of a

security interest in all of RFC's right,  title and interest,  whether now owned or hereafter  acquired,  in and to

any and all general intangibles,  payment intangibles,  accounts,  chattel paper,  instruments,  documents,  money,

deposit accounts,  certificates of deposit,  goods,  letters of credit,  advices of credit and investment  property

consisting  of,  arising from or relating to any of the  following:  (A) the  Mortgage  Loans,  including  (i) with

respect to each Cooperative Loan, the related Mortgage Note, Security  Agreement,  Assignment of Proprietary Lease,

Cooperative Stock  Certificate,  Cooperative  Lease, any insurance  policies and all other documents in the related

Mortgage File,  (ii) with  respect to each Mortgage Loan other than a Cooperative  Loan, the related Mortgage Note,

the Mortgage,  any insurance  policies and all other documents in the related Mortgage File,  (B) all monies due or

to become due pursuant to the  Mortgage  Loans in  accordance  with the terms  thereof and (C) all  proceeds of the

conversion,  voluntary or  involuntary,  of the foregoing  into cash,  instruments,  securities or other  property,

including  without  limitation  all amounts  from time to time held or invested in the  Certificate  Account or the

Custodial Account,  whether in the form of cash,  instruments,  securities or other property; (c) the possession by

the Trustee,  the Custodian or any other agent of the Trustee of Mortgage  Notes or such other items of property as

constitute  instruments,  money, payment intangibles,  negotiable  documents,  goods, deposit accounts,  letters of

credit,  advices of credit,  investment  property or chattel paper shall be deemed to be "possession by the secured

party," or possession by a purchaser or a person  designated by such secured party,  for purposes of perfecting the

security interest pursuant to the Minnesota  Uniform  Commercial Code and the Uniform  Commercial Code of any other

applicable  jurisdiction   (including,   without  limitation,   Sections  8-106,  9-313  and  9-106  thereof);  and

(d) notifications  to persons holding such property,  and  acknowledgments,  receipts or confirmations from persons

holding such property,  shall be deemed  notifications  to, or  acknowledgments,  receipts or  confirmations  from,

securities  intermediaries,  bailees or agents of, or persons  holding  for,  (as  applicable)  the Trustee for the

purpose of perfecting such security  interest under  applicable law. RFC shall, to the extent  consistent with this

Agreement,  take such  reasonable  actions as may be necessary to ensure that, if this Agreement were determined to

create a security  interest in the Mortgage Loans and the other property  described above,  such security  interest

would be  determined  to be a  perfected  security  interest of first  priority  under  applicable  law and will be

maintained as such throughout the term of this  Agreement.  Without  limiting the generality of the foregoing,  RFC

shall  prepare and deliver to the Company  not less than 15 days prior to any filing  date,  and the Company  shall

file, or shall cause to be filed,  at the expense of RFC, all filings  necessary to maintain the  effectiveness  of

any original  filings  necessary under the Uniform  Commercial Code as in effect in any jurisdiction to perfect the

Company's  security  interest in or lien on the  Mortgage  Loans,  including  without  limitation  (x) continuation

statements,  and (y) such  other  statements as may be occasioned by (1) any  change of name of RFC or the Company,

(2) any change of location of the state of formation,  place of business or the chief  executive  office of RFC, or

(3) any transfer of any interest of RFC in any Mortgage Loan.

                  Notwithstanding  the  foregoing,  (i) the  Master  Servicer  shall  retain all  servicing  rights

(including,  without  limitation,  primary  servicing  and master  servicing)  relating  to or  arising  out of the

Mortgage  Loans,  and  all  rights  to  receive  servicing  fees,  servicing  income  and  other  payments  made as

compensation for such servicing granted to it under the Pooling and Servicing  Agreement  pursuant to the terms and

conditions  set forth  therein  (collectively,  the  "Servicing  Rights")  and (ii) the  Servicing  Rights  are not

included  in the  collateral  in which  RFC  grants a  security  interest  pursuant  to the  immediately  preceding

paragraph.

                  3.  Concurrently  with the  execution  and delivery  hereof,  the Company  hereby  assigns to RFC

without  recourse  all  of its  right,  title  and  interest  in  and to a de  minimis  portion  of the  Class  R-1

Certificates as part of the consideration payable to RFC by the Company pursuant to this Agreement.

                  4. RFC  represents  and  warrants to the  Company  that on the date of  execution  hereof (or, if

otherwise specified below, as of the date so specified):

                  (a)      The information  set forth in Exhibit One to the Series  Supplement with respect to each

Mortgage  Loan or the  Mortgage  Loans,  as the case may be, is true and correct in all material  respects,  at the

date or dates respecting which such information is furnished;

                  (b)      Except for one  Mortgage  Loan  representing  approximately  0.1% of the  balance of the

Mortgage Loans at origination,  each Mortgage Loan with a Loan-to-Value  Ratio at origination in excess of 80% will

be insured by a Primary  Insurance  Policy  covering at least 35% of the principal  balance of the Mortgage Loan at

origination if the  Loan-to-Value  Ratio is between  100.00% and 95.01%,  at least 30% of the principal  balance of

the Mortgage Loan at  origination  if the  Loan-to-Value  Ratio is between  95.00% and 90.01%,  at least 25% of the

balance  if the  Loan-to-Value  Ratio  is  between  90.00%  and  85.01%  and at  least  12% of the  balance  if the

Loan-to-Value  Ratio is between  85.00% and  80.01%.  To the best of the  Company's  knowledge,  each such  Primary

Insurance Policy is in full force and effect and the Trustee is entitled to the benefits thereunder;

                  (c)      Each  Primary  Insurance  Policy  insures  the  named  insured  and its  successors  and

assigns,  and the issuer of the Primary  Insurance Policy is an insurance  company whose  claims-paying  ability is

currently acceptable to the Rating Agencies;

                  (d)      Immediately  prior to the assignment of the Mortgage Loans to the Company,  RFC had good

title to,  and was the sole  owner of,  each  Mortgage  Loan free and clear of any  pledge,  lien,  encumbrance  or

security  interest (other than rights to servicing and related  compensation  and, with respect to certain Mortgage

Loans,  the monthly payment due on the first Due Date following the Cut-off Date),  and no action has been taken or

failed to be taken by RFC that would  materially  adversely affect the  enforceability  of any Mortgage Loan or the

interests therein of any holder of the Certificates;

                  (e)      No Mortgage  Loan was 30 or more days  delinquent  in payment of principal  and interest

as of the Cut-off Date and no Mortgage Loan has been so delinquent  more than once in the 12-month  period prior to

the Cut-off Date;

                  (f)      Subject to clause (e) above as  respects  delinquencies,  there is no  default,  breach,

violation or event of  acceleration  existing  under any Mortgage Note or Mortgage and no event which,  with notice

and  expiration  of any  grace  or cure  period,  would  constitute  a  default,  breach,  violation  or  event  of

acceleration,  and no such default,  breach, violation or event of acceleration has been waived by the Seller or by

any other entity involved in originating or servicing a Mortgage Loan;

                  (g)      There is no delinquent tax or assessment lien against any Mortgaged Property;

                  (h)      No  Mortgagor  has any  right of  offset,  defense  or  counterclaim  as to the  related

Mortgage Note or Mortgage except as may be provided under the  Servicemembers  Civil Relief Act,  formerly known as

the Soldiers' and Sailors'  Civil Relief Act of 1940 as amended,  and except with respect to any buydown  agreement

for a Buydown Mortgage Loan;

                  (i)      There are no  mechanics'  liens or claims  for work,  labor or  material  affecting  any

Mortgaged  Property  which are or may be a lien prior to, or equal with, the lien of the related  Mortgage,  except

such liens that are insured or indemnified against by a title insurance policy described under clause (aa) below;

                  (j)      Each  Mortgaged  Property  is free  of  damage  and in  good  repair  and no  notice  of

condemnation  has been given with respect  thereto and RFC knows of nothing  involving any Mortgaged  Property that

could reasonably be expected to materially adversely affect the value or marketability of any Mortgaged Property;

                  (k)      Each  Mortgage  Loan at the time it was made  complied  in all  material  respects  with

applicable local, state, and federal laws,  including,  but not limited to, all applicable  anti-predatory  lending

laws;

                  (l)      Each Mortgage  contains  customary and  enforceable  provisions  which render the rights

and  remedies of the holder  adequate  to realize the  benefits of the  security  against the  Mortgaged  Property,

including (i) in the case of a Mortgage that is a deed of trust, by trustee's  sale,  (ii) by summary  foreclosure,

if  available  under  applicable  law,  and (iii)  otherwise  by  foreclosure,  and there is no  homestead or other

exemption  available to the Mortgagor that would  interfere with such right to sell at a trustee's sale or right to

foreclosure,  subject in each case to  applicable  federal and state laws and judicial  precedents  with respect to

bankruptcy and right of redemption;

                  (m)      With respect to each Mortgage that is a deed of trust,  a trustee duly  qualified  under

applicable  law to serve as such is  properly  named,  designated  and  serving,  and except in  connection  with a

trustee's  sale after  default by a Mortgagor,  no fees or expenses are payable by the Seller or RFC to the trustee

under any Mortgage that is a deed of trust;

                  (n)      The Mortgage  Loans are hybrid  adjustable-rate,  fully-amortizing,  first lien mortgage

loans  having  terms to  maturity  of not more than 30 years  from the date of  origination  or  modification  with

monthly payments due, with respect to a majority of the Mortgage Loans, on the first day of each month;