Independent Accountants' Report - Attestation on Management's Assertion About 
Compliance With the Servicing Requirements of the Deutsche Floorplan 
Receivables Master Trust Pooling and Servicing Agreement and Series 1994-1 
Supplement and Series 1996-1 Supplement

Deutsche Floorplan Receivables Master Trust
c/o The Chase Manhattan Bank, as Trustee:

Deutsche Financial Services Corporation, as Servicer:

We have examined the accompanying assertion made by management on Deutsche 
Financial Services Corporation's (DFSC) compliance, as servicer, with the 
servicing requirements in Article III, Sections 3.1, 3.2, 3.4, 3.5, 3.6 and 
3.9, and Article IV of the Pooling and Servicing Agreement for the Deutsche 
Floorplan Receivables Master Trust dated as of December 1, 1993, amended and 
restated as of March 1, 1994, amended as of January 24, 1996, and amended and 
restated as of October 1, 1996 (the Agreement), and the applicable provisions
of the Series 1994-1 Supplement dated as of March 1, 1994 and Series 1996-1 
Supplement dated as of October 1, 1996 (the Supplements), among Deutsche
Floorplan Receivables, L.P. as seller; DFSC, as servicer; and the Chase 
Manhattan Bank, as Trustee, for the year ended December 31, 1997.  
Management is responsible for DFSC's compliance with the aforementioned 
sections of the Agreement and the applicable provisions of the Supplements.  
Our responsibility is to express an opinion on management's assertion about 
DFSC's compliance based upon our examination.

Our examination was made in accordance with standards established by the 
American Institute of Certified Public Accountants and, accordingly, included 
examining, on a test basis, evidence about DFSC's compliance with the 
aforementioned sections of the Agreement and the applicable provisions of the 
Supplements, and performing such other procedures as we considered necessary 
in the circumstances.  We believe our examination provides a reasonable basis 
for our opinion.  Our examination does not provide a legal determination on 
DFSC's compliance with the specified sections of the Agreement and the 
applicable provisions of the Supplements.

In our opinion, management's assertion that DFSC was in compliance with the 
aforementioned sections of the Agreement and the applicable provisions of 
the Supplements for the year ended December 31, 1997 is fairly stated, in all 
material respects.

/s/ KPMG Peat Marwick LLP
St. Louis, Missouri
March 3, 1998


Management Report on Deutsche Financial Services Corporation Compliance,
as Servicer, with the Servicing Requirements of the Deutsche Floorplan 
Receivables Master Trust Pooling and Servicing Agreement and 
Series 1994-1 Supplement and Series 1996-1 Supplement

Management of Deutsche Financial Services Corporation (DFSC), as Servicer, is 
responsible for compliance with the servicing requirements in Article III, 
Sections 3.1, 3.2, 3.4, 3.5, 3.6 and 3.9, and Article IV of the Pooling and 
Servicing Agreement for the Deutsche Floorplan Receivables Master Trust dated 
as of December 1, 1993, amended and restated as of March 1, 1994, amended as 
of January 24, 1996, and amended and restated as of October 1, 1996 (the 
Agreement), and the applicable provisions of the 1994-1 Supplement, dated as of
March 1, 1994 and Series and Series 1996-1 Supplement dated as of October 1, 
1996 (the Supplements), among Deutsche Floorplan Receivables, L.P., as Seller, 
and DFSC, as servicer, and The Chase Manhattan Bank, as trustee.

Management has performed an evaluation of DFSC's compliance with the 
aforementioned sections of the Agreement and the applicable provisions of the 
Supplements for the year ended December 31, 1997.  Based upon this evaluation, 
management believes that, for the year ended December 31, 1997, DFSC, as 
servicer, was materially in compliance with the aforementioned sections of 
the Agreement and the applicable provisions of the Supplements.

/s/ Naran U. Burchinow
Naran U. Burchinow
Senior Vice President, General Counsel
March 3,1998

/s/ George J. Solovic							
George J. Solovic
Senior Vice President, Controller
March 3, 1998