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                                                                    EXHIBIT 99.7


      Report on Applying Agreed-Upon Procedures of Independent Accountants


National City Bank
Cleveland, Ohio

The Bank of New York
New York, New York

Re: National City Credit Card Master Trust, Series 2002-1

We have performed the procedures enumerated below, which were agreed to by the
managements of National City Bank (National City) and The Bank of New York,
solely to assist you in evaluating the servicing of certain credit card
receivables during the period January 31, 2002 through December 31, 2002, for
compliance with the terms and conditions set forth in the Pooling and Servicing
Agreement dated June 1, 1995, as amended by the Amended and Restated Pooling and
Servicing Agreement (the Agreement) dated July 1, 2000, as supplemented by the
Series 2002-1 Supplement (the Supplement) dated January 31, 2002, for the
National City Credit Card Master Trust (the Trust) among National City, as
Seller and Servicer (the Servicer), and The Bank of New York, as Trustee.
National City's management is responsible for compliance with the terms and
conditions set forth in the Agreement. This agreed-upon procedures engagement
was conducted in accordance with the attestation standards established by the
American Institute of Certified Public Accountants. The sufficiency of these
procedures is solely the responsibility of those parties specified in this
report. Consequently, we make no representation regarding the sufficiency of the
procedures described below either for the purpose for which this report has been
requested or for any other purpose.

We performed the following agreed-upon procedures (unless otherwise indicated,
the capitalized terms have the meanings set forth in the Agreement and the
Supplement) with respect to the amounts reported in the Monthly
Certificateholders' Statements (as amended, if applicable) filed for the period
from January 31, 2002 through December 31, 2002, noting agreement:

   Line Item on
      Monthly
Certificateholders'
     Statement            Procedures
-------------------       ------------------------------------------------------

A.   1.  For the Class A monthly distribution in respect of Class A Monthly
         Principal, per $1,000 of Original Certificate Principal Amount, we
         divided the Class A Monthly Principal distribution, per the collection
         account statements, by the Class A Initial Invested Amount, per the
         Supplement, as of the close of business on the last day of the
         preceding Monthly Period and then multiplied by $1,000.

     2.  For the Class B monthly distribution in respect of Class B Monthly
         Principal, per $1,000 of Original Certificate Principal Amount, we
         divided the Class B Monthly Principal distribution, per the collection
         account statements, by the Class B Initial Invested

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         Amount, per the Supplement, as of the close of business on the last day
         of the preceding Monthly Period and then multiplied by $1,000.

     3.  For each monthly distribution in respect of Collateral Monthly
         Principal, per $1,000 of Original Certificate Principal Amount, we
         divided the Collateral Monthly Principal distribution, per the
         collection account statements, by the Collateral Initial Invested
         Amount, per the Supplement, as of the close of business on the last day
         of the preceding Monthly Period and then multiplied by $1,000.

     4.  For the Class A monthly distribution in respect of Class A Monthly
         Interest, per $1,000 of Original Certificate Principal Amount, we
         divided the Class A Monthly Interest distribution, calculated at
         B.11(a) below, by the Class A Initial Invested Amount, per the
         Supplement, as of the close of business on the last day of the
         preceding Monthly Period and then multiplied by $1,000.

     5.  For the Class A monthly distribution in respect of Class A Additional
         Interest, per $1,000 of Original Certificate Principal Amount, we
         divided the Class A Additional Interest distribution, which was
         determined to be zero for each month during the period because the
         Class A Available Funds, as calculated in B.12(b)(i) below, was greater
         than zero, by the Class A Initial Invested Amount, per the Supplement,
         as of the close of business on the last day of the preceding Monthly
         Period and then multiplied by $1,000.

     6.  For the Class B monthly distribution in respect of Class B Monthly
         Interest, per $1,000 of Original Certificate Principal Amount, we
         divided the Class B Monthly Interest distribution, calculated at
         B.11(b) below, by the Class B Initial Invested Amount, per the
         Supplement, as of the close of business on the last day of the
         preceding Monthly Period and then multiplied by $1,000.

     7.  For the Class B monthly distribution in respect of Class B Additional
         Interest, per $1,000 of Original Certificate Principal Amount, we
         divided the Class B Additional Interest distribution, which was
         determined to be zero for each month during the period because the
         Class B Available Funds, as calculated in B.12(b)(ii) below, was
         greater than zero, by the Class B Initial Invested Amount, per the
         Supplement, as of the close of business on the last day of the
         preceding Monthly Period and then multiplied by $1,000.

     8.  For the Collateral monthly distribution in respect of Collateral
         Minimum Monthly Interest, per $1,000 of Original Certificate Principal
         Amount, we divided the Collateral Minimum Monthly Interest
         distribution, calculated at B.11(c) below, by the Collateral Initial
         Invested Amount, per the Supplement, as of the close of business on the
         last day of the preceding Monthly Period and then multiplied by $1,000.

     9.  For the Collateral monthly distribution in respect of accrued and
         unpaid Collateral Minimum Monthly Interest, per $1,000 of Original
         Certificate Principal Amount, we divided the accrued and unpaid
         Collateral Minimum Monthly Interest distribution, which was determined
         to be zero for each month during the period because the Collateral
         Available Funds, as calculated in B.12(b)(iii) below, was greater than
         zero, by the

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         Collateral Initial Invested Amount, per the Supplement, as of the close
         of business on the last day of the preceding Monthly Period and then
         multiplied by $1,000.

B.   1.   (a) Multiplied the Floating Allocation Percentage, calculated at
              B.2(j) below, with respect to the Monthly Period by the principal
              collections obtained from the system reports with respect to the
              Monthly Period.

          (b) Multiplied the Floating Allocation Percentage, calculated at
              B.2(j) below, with respect to the Monthly Period by the Class A
              Floating Percentage, calculated at B.2(k) below, with respect to
              the Monthly Period, and multiplied by the Trust Investor Default
              amount obtained from the system reports for defaulted amounts with
              respect to the Monthly Period.

          (c) Multiplied the Floating Allocation Percentage, calculated at
              B.2(j) below, with respect to the Monthly Period by the Class B
              Floating Percentage, calculated at B.2(l) below, with respect to
              the Monthly Period, and multiplied by the Trust Investor Default
              amount obtained from the system reports for defaulted amounts with
              respect to the Monthly Period.

          (d) Multiplied the Floating Allocation Percentage, calculated at
              B.2(j) below, with respect to the Monthly Period by the Collateral
              Floating Percentage, calculated at B.2(m) below, with respect to
              the Monthly Period, and multiplied by the Trust Investor Default
              amount obtained from the system reports for defaulted amounts with
              respect to the Monthly Period.

     2.   (a) Traced the end of period principal receivables in the Trust to the
              system reports with respect to the Monthly Period.

          (b) Summed items B.2(d), B.2(f) and B.2(h) below.

          (c) Summed items B.2(e), B.2(g) and B.2(i) below.

          (d) Multiplied Trust Principal Receivables in B.2(a) above times
              B.2(n) below and then by item B.2(o) below.

          (e) Multiplied Trust Principal Receivables in B.2(a) above times
              B.2(j) below and then by item B.2(k) below.

          (f) Multiplied Trust Principal Receivables in B.2(a) above times
              B.2(n) below and then by item B.2(p) below.

          (g) Multiplied Trust Principal Receivables in B.2(a) above times
              B.2(j) below and then by item B.2(l) below.

          (h) Multiplied Trust Principal Receivables in B.2(a) above times
              B.2(n) below and then by item B.2(q) below.

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          (i) Multiplied Trust Principal Receivables in B.2(a) above times
              B.2(j) below and then by item B.2(m) below.

          (j) Divided the Adjusted Investment Amount, calculated as the sum of
              B.7(d), B.7(f), and B.7(h) below, as of the last day of the
              preceding Monthly Period by the Trust Principal Receivable as of
              such day plus the principal amount on deposit in the Special
              Funding Account, which management has represented has not been
              opened, as of such day, with respect to the Monthly Period.

          (k) Divided the Class A Adjusted Invested Amount, calculated at B.7(h)
              below, as calculated as of the close of business on the last day
              of the preceding Monthly Period by the Adjusted Investment Amount,
              calculated as the sum of B.7(d), B.7(f), and B.7(h) below, as of
              such day with respect to the Monthly Period.

          (l) Divided the Class B Adjusted Invested Amount, calculated at B.7(f)
              below, as of the close of business on the last day of the
              preceding Monthly Period by the Adjusted Investment Amount,
              calculated as the sum of B.7(d), B.7(f), and B.7(h) below, as of
              such day with respect to the Monthly Period.

          (m) Divided the Collateral Adjusted Invested Amount, calculated at
              B.7(d) below, as of the close of business on the last day of the
              preceding Monthly Period by the Adjusted Investment Amount,
              calculated as the sum of B.7(d), B.7(f), and B.7(h) below, as of
              such day with respect to the Monthly Period.

          (n) Divided the Invested Amount, calculated as the sum of B.7(c),
              B.7(e), and B.7(g) below, as of the last day of the preceding
              Monthly Period by the Trust Principal Receivable as of such day
              plus the principal amount on deposit in the Special Funding
              Account, which management has represented has not been opened, as
              of such day, with respect to the Monthly Period.

          (o) Divided the Class A Invested Amount, calculated at B.7(g) below,
              as of the close of business on the last day of the preceding
              Monthly Period by the Invested Amount, calculated as the sum of
              B.7(c), B.7(e), and B.7(g) below, as of such day, with respect to
              the Monthly Period.

          (p) Divided the Class B Invested Amount, calculated at B.7(e) below,
              as of the close of business on the last day of the preceding
              Monthly Period by the Invested Amount, calculated as the sum of
              B.7(c), B.7(e), and B.7(g) below, as of such day, with respect to
              the Monthly Period.

          (q) Divided the Collateral Invested Amount, calculated at B.7(c)
              below, as of the close of business on the last day of the
              preceding Monthly Period by the Invested Amount, calculated as the
              sum of B.7(c), B.7(e), and B.7(g) below, as of such day, with
              respect to the Monthly Period.

     3.   (a) Traced the aggregate outstanding balances in the Accounts which
              were delinquent between 30 and 59 days as of the end of the day on
              the last day of the related

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              Monthly Period to the system reports with respect to the Monthly
              Period. Calculated the percentage of total principal receivables
              by dividing the delinquent amount by B.2(a) above.

          (b) Traced the aggregate outstanding balances in the Accounts which
              were delinquent between 60 and 89 days as of the end of the day on
              the last day of the related Monthly Period to the system reports
              with respect to the Monthly Period. Calculated the percentage of
              total principal receivables by dividing the delinquent amount by
              B.2(a) above.

          (c) Traced the aggregate outstanding balances in the Accounts which
              were delinquent in excess of 89 days as of the end of the day on
              the last day of the related Monthly Period to the system reports
              with respect to the Monthly Period. Calculated the percentage of
              total principal receivables by dividing the delinquent amount by
              B.2(a) above.

              Summed the delinquent accounts in B.3(a), B.3(b), and B.3(c)
              above. Calculated the percentage of total principal receivables by
              dividing the delinquent amount by B.2(a) above.

     4.   (a) Multiplied the Floating Allocation Percentage, from B.2(j) above,
              with respect to the Monthly Period by the Trust Investor Default
              amount obtained from the system reports for defaulted amounts with
              respect to the Monthly Period.

          (b) Multiplied the Class A Floating Percentage, from B.2(k) above,
              with respect to the Monthly Period by the result of B.4(a).

          (c) Multiplied Class B Floating Percentage, from B.2(l) above, with
              respect to the Monthly Period by the result of B.4(a).

          (d) Multiplied the Collateral Floating Percentage, from B.2(m) above,
              with respect to the Monthly Period by the result of B.4(a).

     5.   (a) Compared the amount on B.4(b) to the sum of Reallocated Principal
              Collections with respect to such Monthly Period and the amount of
              Excess Spread and the Excess Finance Charge Collections allocable
              to Series 2002-1 with respect to such Monthly Period noting that
              B.4(b) did not exceed such sum. In such case, as specified in the
              Supplement Section 4.06(a), the Class A Investor Charge-offs are
              zero.

          (b) Divided the amount in B.5(a) above by the Class A Initial Invested
              Amount, per the Supplement, and then multiplied by $1,000.

          (c) Compared the amount on B.4(c) to the amount of Excess Spread and
              the Excess Finance Charge Collections with respect to such Monthly
              Period noting that B.4(c) did not exceed such amount. In such
              case, as specified in the Supplement Section 4.06(b), the Class B
              Investor Charge-offs are zero.

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          (d) Divided the amount in B.5(c) above by the Class B Initial Invested
              Amount, per the Supplement, and then multiplied by $1,000.

          (e) Compared the amount on B.4(d) to the amount of Excess Spread and
              the Excess Finance Charge Collections with respect to such Monthly
              Period noting that B.4(d) did not exceed such amount. In such
              case, as specified in the Supplement Section 4.06(c), the
              Collateral Investor Charge-offs are zero.

          (f) Divided the amount in B.5(e) above by the Collateral Initial
              Invested Amount, per the Supplement, and then multiplied by
              $1,000.

          (g) As determined in B.5(a) there have been no Class A Investor
              Charge-offs during the period. Therefore, Class A Investor
              Charge-offs to be reimbursed is zero.

          (h) Divided the amount in B.5(g) above by the Class A Initial Invested
              Amount, per the Supplement, and then multiplied by $1,000.

          (i) As determined in B.5(c) there have been no Class B Investor
              Charge-offs during the period. Therefore, Class B Investor
              Charge-offs to be reimbursed is zero.

          (j) Divided the amount in B.5(i) above by the Class B Initial Invested
              Amount, per the Supplement, and then multiplied by $1,000.

          (k) As determined in B.5(e) there have been no Collateral Investor
              Charge-offs during the period. Therefore, Collateral Investor
              Charge-offs to be reimbursed is zero.

          (l) Divided the amount in B.5(k) above by the Collateral Initial
              Invested Amount, per the Supplement, and then multiplied by
              $1,000.

     6.   (a) Multiplied the Class A Floating Percentage, calculated at B.2(k)
              above, by one-twelfth of the excess of the product of the
              Servicing Fee Rate (2%) and the Servicing Base Amount, which is
              the Invested Amount (sum of B.7(c), B.7(e), and B.7(g)), until a
              Special Funding Account is established, which management has
              represented has not occurred, for the related Monthly Period over
              the product of the Servicer Interchange Percentage (1%) and the
              Servicing Base Amount, except for February 2002 for which the
              amount was set forth in the Supplement. We agreed the February
              2002 amount to the Supplement, Section 3.01.

          (b) Multiplied the Class B Floating Percentage, calculated at B.2(l)
              above, by one-twelfth of the excess of the product of the
              Servicing Fee Rate (2%) and the Servicing Base Amount, which is
              the Invested Amount (sum of B.7(c), B.7(e), and B.7(g)), until a
              Special Funding Account is established, which management has
              represented has not occurred, for the related Monthly Period over
              the product of the Servicer Interchange Percentage (1%) and the
              Servicing Base Amount, except for February 2002 for which the
              amount was set forth in the Supplement. We agreed the February
              2002 amount to the Supplement, Section 3.01.

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          (c) Multiplied the Collateral Floating Percentage, calculated at
              B.2(m) above, by one-twelfth of the excess of the product of the
              Servicing Fee Rate (2%) and the Servicing Base Amount, which is
              the Invested Amount (sum of B.7(c), B.7(e), and B.7(g)), until a
              Special Funding Account is established, which management has
              represented has not occurred, for the related Monthly Period over
              the product of the Servicer Interchange Percentage (1%) and the
              Servicing Base Amount, except for February 2002 for which the
              amount was set forth in the Supplement. We agreed the February
              2002 amount to the Supplement, Section 3.01.

          (d) Calculated the Servicer Interchange amount as the lesser of the
              Floating Allocation Percentage, calculated at B.2(j) above, of the
              Interchange deposited in the Collection Account during such
              Monthly Period, as traced to system reports, and one-twelfth
              Servicer Interchange Percentage of the Servicing Base Amount,
              which is the Invested Amount (sum of B.7(c), B.7(e), and B.7(g)),
              until a Special Funding Account is established, which management
              has represented has not occurred, except for February 2002, which
              is due to an additional day being used in the calculation. For
              that month we used the fraction of 31/360 to calculate the
              Servicer Interchange amount.

     7.   (a) As specified in the Supplement Section 4.08, Reallocated
              Collateral Principal Collections only occur to the extent the
              Required Amount exceeds the Excess Spread and Excess Finance
              Charge Collections. The Required Amount only exists when Available
              Funds for the respective class of investors do not exceed the
              Monthly Interest and Servicing Fees, which we calculated and noted
              it did not occur. Since the Required Amount is zero, there are no
              Reallocated Collateral Principal Collections during the period.

          (b) As specified in the Supplement Section 4.08, Reallocated Class B
              Principal Collections only occur to the extent the Required Amount
              exceeds the Excess Spread and Excess Finance Charge Collections.
              The Required Amount only exists when Available Funds for the
              respective class of investors do not exceed the Monthly Interest
              and Servicing Fees, which we calculated and noted it did not
              occur. Since the Required Amount is zero, there are no Reallocated
              Class B Principal Collections during the period.

          (c) Calculated the amount as the Collateral Initial Invested Amount
              minus the aggregate amount of principal payments made to the
              Collateral interest holders prior to such date minus the aggregate
              amount of Collateral Charge-offs for all prior Distribution Dates,
              minus the amount of Reallocated Collateral Principal Collections
              allocated on all prior Distribution Dates.

          (d) The Collateral Invested Amount calculated in B.7(c) above less the
              excess of the Principal Funding Account Balance over the sum of
              the Class A Invested Amount and the Class B Invested Amount on
              such date of determination.

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          (e) Calculated the amount as the Class B Initial Invested Amount, per
              the Supplement, minus the aggregate amount of principal payments
              made to the Class B Certificateholders, summed from deposits for
              principal payments made to the collection account prior to such
              date, minus the aggregate amount of Class B Investor Charge-offs
              as defined at B.5(c) for all prior Distribution Dates, minus the
              amount of Reallocated Class B Principal Collections, as defined at
              B.7(b), allocated on all prior Distribution Dates.

          (f) The Class B Invested Amount calculated in B.7(e) above less the
              excess of the Principal Funding Account Balance over the Class B
              Invested Amount on such date of determination.

          (g) Calculated the amount as the Class A Initial Invested Amount, per
              the Supplement, minus the aggregate amount of principal payments
              made to the Class A Certificateholders, summed from deposits for
              principal payments made to the collection account prior to such
              date, minus the aggregate amount of Class A Investor Charge-offs
              as defined at B.5(a) for all prior Distribution Dates over Class A
              Investor Charge-offs reimbursed prior to such date defined at
              B.5(g).

          (h) The Class A Invested Amount calculated in B.7(g) above less the
              funds on deposit in the Principal Funding Account on such date of
              determination.

     8.   (a) Multiplied the Finance Charges and Fees obtained from the system
              reports processed during the related Monthly Period by the Class A
              Floating Percentage, per B.2(k) above, and the Floating Allocation
              Percentage, per B.2(j) above.

          (b) Multiplied the Finance Charges and Fees obtained from the system
              reports processed during the related Monthly Period by the Class B
              Floating Percentage, per B.2(l) above, and the Floating Allocation
              Percentage, per B.2(j) above.

          (c) Multiplied the Finance Charges and Fees obtained from the system
              reports processed during the related Monthly Period by the
              Collateral Floating Percentage, per B.2(k) above, and the Floating
              Allocation Percentage, per B.2(j) above.

     9.   (a) Inquired of management of the Servicer as to the existence of a
              Principal Funding Account. Management indicated there was none.

          (b) As defined in Section 2.01 of the Supplement, there is no
              Accumulated Shortfall with respect to the related Monthly Period
              until a Controlled Accumulation Period begins, which management
              informed us did not occur.

          (c) Inquired of management of the Servicer as to the existence of a
              Principal Funding Account. Management indicated there was none.

          (d) Inquired of management of the Servicer as to the existence of a
              Principal Funding Account. Management indicated there was none.

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     10.  (a) As defined in Section 2.01 of the Supplement, there is no Reserve
              Draw with respect to the Monthly Period until a Controlled
              Accumulation Period or Rapid Amortization Period begins, which
              management informed us did not occur.

          (b) As defined in Section 2.01 of the Supplement, there is no Reserve
              Draw with respect to the Monthly Period until a Controlled
              Accumulation Period or Rapid Amortization Period begins, which
              management informed us did not occur.

          (c) As defined in Section 2.01 of the Supplement, there is no Reserve
              Draw with respect to the Monthly Period until a Controlled
              Accumulation Period or Rapid Amortization Period begins, which
              management informed us did not occur.

          (d) As defined in Section 2.01 of the Supplement, there is no Reserve
              Draw with respect to the Monthly Period until a Controlled
              Accumulation Period or Rapid Amortization Period begins, which
              management informed us did not occur.

     11.  (a) Multiplied the number of days in the Interest Period by the Class
              A Certificate Rate and by the outstanding principal amount of the
              Class A Certificates as of the close of business on the last day
              of the preceding Monthly Period, then divided by 360. We agreed
              this amount to the product of Class A Floating Percentage, per
              B.2(k) above, and the amount on deposit in the Collection Account
              with respect to the Monthly Period.

          (b) Multiplied the number of days in the Interest Period by the Class
              B Certificate Rate and by the outstanding principal amount of the
              Class B Certificates as of the close of business on the last day
              of the preceding Monthly Period, then divided by 360. We agreed
              this amount to the product of Class B Floating Percentage, per
              B.2(l) above, and the amount on deposit in the Collection Account
              with respect to the Monthly Period.

          (c) Multiplied the number of days in the Interest Period by the
              Collateral Certificate Rate and by the outstanding principal
              amount of the Collateral Certificates as of the close of business
              on the last day of the preceding Monthly Period, then divided by
              360.

          (d) We reviewed of the Collection Account statements with respect to
              the Monthly Periods noting there were no deposits of Principal
              Collections.

     12.  (b) (i)  Calculated the amount as Class A Monthly Finance Charges and
                   Fees, per B.8(a) above, less the Class A Monthly Interest
                   Available Funds, per B.11(a) above, less Class A Servicing
                   Fee, per B.6(a) above, less Class A Investor Default Amount,
                   per B.4(b) above.

              (ii) Calculated the amount as Class B Monthly Finance Charges and
                   Fees, per B.8(b) above, less the Class B Monthly Interest
                   Available Funds, per B.11(b) above, less Class B Servicing
                   Fee, per B.6(b) above, less Class B Investor Default Amount,
                   per B.4(c) above.

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              (iii) Multiplied the Finance Charges and Fees obtained from the
                    system reports processed during the related Monthly Period
                    by the Collateral Floating Percentage, per B.2(m) above, and
                    the Floating Allocation Percentage, per B.2(j) above.

          (c) As noted in B.7(a) above, there were no Required Amounts during
              the period.

          (d) As noted in B.5(a) above, there were no Investor Charge-offs
              during the period.

          (e) As noted in B.7(b) above, there were no Required Amounts during
              the period.

          (f) As noted in B.7(b) above, there were no Required Amounts during
              the period.

          (g) Excess Spread applied was calculated as zero as no reduction of
              the Class B Invested Amount was noted during the calculation
              described in B.7(e).

          (h) Compared the amounts on B.12(b)(iii) and B.11(c), noting that
              B.12(b)(iii), exceeds B.11(c). Agreed the amount to B.11(c).

          (i) Computed the difference between B.12(b)(iii) and B.11(c) and noted
              that it exceeded B.6(c). Agreed the amount to B.6(c).

          (j) Computed the difference between B.12(b)(iii) and the sum of
              B.11(c) and B.6(c) and noted that it exceeded B.4(d). Agreed the
              amount to B.4(d).

          (k) Excess Spread applied was calculated as zero as no reduction of
              the Collateral Invested Amount was noted during the calculation
              described in B.7(e).

          (l) Inquired of management as to the existence of a Reserve Account.
              Management indicated there was none.

     13.  (a) Calculated that the Investor Finance Charge Collections did not
              result in a Finance Charge Shortfall for Series 2002-1 with
              respect of the Monthly Period.

          (b) Summed the Finance Charge Shortfall for all series in Group One
              with respect of the Monthly Period.

     14.  (a) Calculated the Base Rate by summing the Class A, Class B, and
              Collateral Monthly Interest and the Monthly Servicing Fee and
              dividing the sum by the Invested Amount as of the last day of the
              preceding Monthly Period and multiplied the result by the number
              of days in the Monthly Period and divided by 360.

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     15.  (a) Calculate the Portfolio Yield by summing the Floating Allocation
              of Finance Charge Receivables, the Principal Funding Investment
              Proceeds deposited into the Collection Account on the Distribution
              Date related to such Monthly Period, the amount of the Reserve
              Draw Amount, less the Investor Default Amount for the Distribution
              Date with respect to such Monthly Period, all divided by the
              Invested Amount as of the last day of the preceding Monthly Period
              and multiplied by the result by the number of days in the Monthly
              Period and divided by the number of days in the year.

          (b) Inquired of management as to any Transfer Date occurring during
              the period. Management indicated there was none.

We were not engaged to and did not conduct an examination, the objective of
which would be the expression of an opinion on the Monthly Certificateholders'
Statements (as amended, if applicable) for Series 2002-1 of the National City
Credit Card Master Trust or National City's compliance with the terms and
conditions of the Agreement. Accordingly we do not express such an opinion. Had
we performed additional procedures, other matters might have come to our
attention that would have been reported to you.

This report is intended solely for the information and use of the board of
directors and managements of National City and The Bank of New York, and is not
intended to be and should not be used by anyone other than these specified
parties. However, this report is a matter of public record and its distribution
is not limited.


March 31, 2003