<PAGE>
                                                                    Exhibit 99.2
                                                                     Page 1 of 3


                        REPORT OF INDEPENDENT ACCOUNTANTS


To  the  Board  of  Directors  of
Bank  of  America,  N.A.  (USA)


We  have examined management's assertion, included in the accompanying Report of
Management  on Compliance with Master Pooling and Servicing Agreement, that Bank
of  America, N.A. (USA), formerly NationsBank of Delaware, N.A., (the "Company")
maintained  an  effective  system of internal control over servicing of accounts
and  over  safeguarding  of  assets  against  unauthorized  acquisition,  use or
disposition  as  of February 28, 2001, in compliance with the Master Pooling and
Servicing  Agreement  dated  December  1,  1993,  as  amended March 31, 1997 and
including  the  Series  1993-2,  the              Series  1995-1  and the Series
1996-1  Supplements  (collectively,  the  "Agreement"),  between the Company, as
Transferor  and  Servicer,  and  The Bank of New York, as Trustee.  We have also
examined  management's  assertion,  included  in  the  accompanying  Report  of
Management  on Compliance with Master Pooling and Servicing Agreement, about the
Company's  compliance  with  sections  3.1(b-c,  e), 3.2, 3.4(c), 3.5, 3.8, 3.9,
4.1(a,  c-f),  4.3,  4.4(a-c),  4.5, 4.6, 4.7, 4.8, 4.9, 4.10, 4.11, 4.12, 4.13,
4.14, 4.15 and 8.8 - and as to sections 4.16 and 4.17 with respect to the Series
1996-1  Supplement  and  as  to  section 13.5 where applicable in the previously
delineated  sections  and  except for references from such sections to a section
(and  references  therefrom)  in  Article  III  or  Article  IV not specifically
delineated  herein  -  of the Agreement for the period March 1, 2000 to February
28,  2001  for  the  Series  1993-2,  the  Series  1995-1  and the Series 1996-1
(collectively,  the  "Series").  The  Company's  management  is  responsible for
maintaining  an  effective system of internal control over servicing of accounts
and  over  safeguarding  of  assets  against  unauthorized  acquisition,  use or
disposition  in  compliance  with  the  Agreement  (hereafter  referred  to  as
"servicing"),  and  for  compliance  with  the  aforementioned  sections  of the
Agreement.  Our  responsibility  is  to  express  an  opinion  on  management's
assertions.

Our  examinations were conducted in accordance with standards established by the
American  Institute  of  Certified Public Accountants and, accordingly, included
obtaining  an understanding of the Company's internal control over servicing and
evaluating  the  design  and  operating  effectiveness of internal control as of
February  28,  2001.  Our examinations also included examining, on a test basis,
evidence  about the Company's compliance with the aforementioned sections of the
Agreement  for  the period March 1, 2000 to February 28, 2001 for the Series and
performing  such  other  procedures  as  we  considered  necessary  in  the
circumstances.  We  believe that our examinations provide a reasonable basis for
our  opinion.

Because  of  inherent  limitations in any internal control, misstatements due to
error  or  fraud  may  occur  and  not  be  detected.  Also,  projections of any
evaluation  of  the  internal  control  over  compliance  with  the  specified
requirements of the Agreement to future periods are subject to the risk that the
internal control may become inadequate because of changes in conditions, or that
the  degree  of  compliance  with  the  policies and procedures may deteriorate.

In our opinion, management's assertions that the Company maintained an effective
system  of  internal  control over servicing as of February 28, 2001, based upon
the  criteria  for  effective  internal  control described in Internal Control -
Integrated  Framework issued by the Committee of Sponsoring Organizations of the
Treadway  Commission,  and  that  the  Company  complied with the aforementioned
sections of the Agreement for the period March 1, 2000 to February 28, 2001, are
fairly  stated,  in  all  material  respects  for  the  Series.





March  22,  2001






<PAGE>
                                                                    Exhibit 99.2
                                                                     Page 3 of 3





                     REPORT OF MANAGEMENT ON COMPLIANCE WITH
                     MASTER POOLING AND SERVICING AGREEMENT

The management of Bank of America, N.A. (USA), formerly NationsBank of Delaware,
N.A.,  (the  "Company")  is  responsible  for  establishing  and  maintaining an
effective  system  of  internal  control  over  servicing  of  accounts and over
safeguarding  of  assets against unauthorized acquisition, use or disposition in
compliance  with  NationsBank  Credit  Card  Master  Trust  Master  Pooling  and
Servicing  Agreement  dated  December  31,  1993,  as  amended  March  31, 1997,
including the Series 1993-2, the Series 1995-1 and the Series 1996-1 Supplements
(collectively,  the  "Agreement"),  between  the  Company,  as  Transferor  and
Servicer,  and  The Bank of New York, as Trustee. The system contains monitoring
mechanisms,  with  actions  taken  to  correct identified deficiencies.  Even an
effective  internal  control  system,  no matter how well designed, has inherent
limitations,  including  the possibility of human error and the circumvention or
overriding  of  controls,  and  therefore, can provide only reasonable assurance
with respect to the servicing of accounts and the safeguarding of assets against
unauthorized  acquisition,  use or disposition in compliance with the Agreement.
Further,  because  of  changes  in  conditions, the effectiveness of an internal
control  system  may  vary  over  time.

Management  has  assessed its internal control system over servicing of accounts
and  over safeguarding of assets in compliance with the Agreement as of February
28,  2001.  This assessment was based on criteria for effective internal control
described  in Internal Control - Integrated Framework issued by the Committee of
Sponsoring  Organizations  of  the Treadway Commission, insofar as such criteria
related  to  servicing of accounts and safeguarding of assets in compliance with
the  Agreement.  Based  on this assessment, management believes that the Company
maintained  an  effective  system of internal control over servicing of accounts
and  over  safeguarding  of  assets  against  unauthorized  acquisition,  use or
disposition  in  compliance  with the Agreement as of February 28, 2001 and that
for  the period March 1, 2000 to February 28, 2001 the Company was in compliance
with  the  Agreement  in  all  material  respects.


March  22,  2001

/s/TERRY  L.  SCHAPPERT     /s/CYNTHIA  A.  BRIMACOMBE
-----------------------     --------------------------
Terry  L.  Schappert        Cynthia  A.  Brimacombe
Senior  Vice  President     Vice  President


/s/VICTOIRA  JAHANBANI
----------------------
Victoria  Jahanbani
Vice  President