Exhibit 28(b)


INDEPENDENT ACCOUNTANTS' REPORT
Sears, Roebuck and Co.
Hoffman Estates, Illinois:

We have examined management's assertion included in its representation letter
dated March 26, 1996, that Sears, Roebuck and Co. ("Sears") maintained an
effective internal control structure as of December 31, 1995, insofar as such
structure relates to the servicing and financial reporting procedures
provided by Sears to prevent or detect errors or irregularities in amounts
that would be material in relation to the assets of the following Sears
Credit Account Trusts, Sears Euro Accounts Receivable Select Trust, and Sears
Credit Account Master Trusts (collectively, the "Trusts") formed pursuant to
the applicable Pooling and Servicing Agreements (the "Agreements"): 

                                      Date of Applicable 
                                      Pooling and 
Trust                                 Servicing Agreement 

Sears Credit Account Trust 1991 A     March 1, 1991 

Sears Euro Accounts Receivable 
Select Trust 1991-1                   April 12, 1991 

Sears Credit Account Trust 1991 B     May 15, 1991 

Sears Credit Account Trust 1991 C     July 1, 1991 

Sears Credit Account Trust 1991 D     September 15, 1991 

Sears Credit Account Master Trust I   November 18, 1992 

Sears Credit Account Master Trust A   February 1, 1993 

Sears Credit Account Master Trust II  July 31, 1994 

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
obtaining an understanding of the internal control structure as it relates to
servicing and financial reporting procedures performed by Sears, testing and
evaluating the design and operating effectiveness of the internal control
structure, and such other procedures as we considered necessary in the
circumstances.  We believe that our examination provides a reasonable basis
for our opinion.
Because of the inherent limitations in any internal control structure, errors
or irregularities may occur and not be detected.  Also, projections of any
evaluation of the internal control structure to future periods are subject to
the risk that the internal control structure may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
In our opinion, management's assertion that Sears maintained an effective
internal control structure as of December 31, 1995, insofar as such structure
relates to the servicing and financial reporting procedures provided by Sears
to prevent or detect errors or irregularities in amounts that would be
material in relation to the assets of the Trusts under the Agreements, taken
as a whole, is fairly stated, in all material respects, based upon criteria
established in "Internal Control - Integrated Framework" issued by the
Committee of Sponsoring Organizations of the Treadway Commission.
We have also reviewed management's assertion regarding the following sections
of the agreements for Sears compliance therewith.  Our review was conducted
in accordance with standards established by the American Institute of
Certified Public Accountants.
A review is substantially less in scope than an examination, the objective of
which is the expression of an opinion on compliance with such sections. 
Accordingly, we do not express such an opinion.
Based on our review, nothing came to our attention which would cause us to
believe that the servicing provided by Sears has not been conducted in
compliance with the following applicable Sections of the Agreements:
                                              Applicable Sections 
                                              of the Pooling and 
Trust                                         Servicing Agreement 
----------                                    --------------------
Sears Credit Account Trust 1991 A             3.02, 4.03, 4.05, 4.06,
                                              4.07, 8.07
Sears Euro Accounts Receivable 
Select Trust 1991-1                           3.02, 4.03, 4.06, 4.07,
                                              4.08, 8.07

Sears Credit Account Trust 1991 B             3.02, 4.03, 4.05, 4.06,
                                              4.07, 8.07

Sears Credit Account Trust 1991 C             3.02, 4.03, 4.05, 4.06,
                                              4.07, 8.07

Sears Credit Account Trust 1991 D             3.02, 4.03, 4.05, 4.06,
                                              4.07, 8.07 

Sears Credit Account Master Trust I           4.03, 4.04, 4.05, 4.06,
                                              8.07 

Sears Credit Account Master Trust A           4.03, 4.04, 4.05, 4.06,
                                              8.07 

Sears Credit Account Master Trust II          3.02, 4.03, 4.04, 4.05,
                                              4.06, 8.07

This report is intended solely for the information and use of the Board of
Directors and management of Sears, First National Bank of Chicago and First
Trust Illinois National Association as Trustees, and Investor
Certificateholders, and should not be used for any other purpose.

March 26, 1996


/S/Deloitte & Touche