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                                                                    Exhibit 99.2


      Report on Applying Agreed-Upon Procedures of Independent Accountants

National City Bank
Cleveland, Ohio

The Bank of New York
New York, New York

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 August 24, 2000, through December 31, 2000, 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 2000-1 Supplement (the "Supplement") dated August 24, 2000, 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. This
agreed-upon procedures engagement was performed 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
the specified users of the 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) with respect
to the amounts reported in the Monthly Certificateholders' Statements filed
during the period from August 24, 2000, through December 31, 2000, noting
agreement:

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 by the Invested
          Amount 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 by the Invested
          Amount 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 by the Invested
          Amount 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


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          Principal Distribution by the Invested Amount 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 Principal Distribution by the Invested
          Amount 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 Principal Distribution by the Invested
          Amount 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 Principal Distribution by the Invested
          Amount 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
          Monthly Interest, per $1,000 of Original Certificate Principal Amount,
          we divided the Collateral Monthly Principal Distribution by the
          Invested Amount 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 Collateral
          Additional Interest, per $1,000 of Original Certificate Principal
          Amount, we divided the Collateral Additional Principal Distribution by
          the Invested Amount 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 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 with respect to the
               Monthly Period by the Class A Floating Percentage 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 with respect to the
               Monthly Period by the Class B Floating Percentage 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 with respect to the
               Monthly Period by the Collateral Floating Percentage with respect
               to the Monthly


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               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.

          (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 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 as of such day, with respect to the Monthly
               Period.

          (k)  Divided the Class A Adjusted Invested Amount as of the close of
               business on the last day of the preceding Monthly Period by the
               Adjusted Investment Amount as of such day with respect to the
               Monthly Period.

          (l)  Divided the Class B Adjusted Invested Amount as of the close of
               business on the last day of the preceding Monthly Period by the
               Adjusted Investment Amount as of such day with respect to the
               Monthly Period.

          (m)  Divided the Collateral Adjusted Invested Amount as of the close
               of business on the last day of the preceding Monthly Period by
               the Adjusted Investment Amount as of such day with respect to the
               Monthly Period.


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          (n)  Divided the Invested Amount as of the last day of the immediately
               preceding Monthly Period by the Trust Principal Receivable as of
               such day plus the principal amount on deposit in the Special
               Funding Account as of such day, with respect to the Monthly
               Period.

          (o)  Divided the Class A Invested Amount as of the close of business
               on the last day of the preceding Monthly Period by the Invested
               Amount as of such day, with respect to the Monthly Period.

          (p)  Divided the Class B Invested Amount as of the close of business
               on the last day of the preceding Monthly Period by the Invested
               Amount as of such day, with respect to the Monthly Period.

          (q)  Divided the Collateral Invested Amount as of the close of
               business on the last day of the preceding Monthly Period by the
               Invested Amount 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 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 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.


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

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

          (d)  Multiplied the Collateral Floating Percentage 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 2000-1 with respect to such Monthly Period noting that
               B.4(b) did not exceed such amount. 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 original
               certificate principal amount 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.

          (d)  Divided the amount in B.5(c) above by the Class B original
               certificate principal amount 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 original
               certificate principal amount 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 original
               certificate principal amount 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.

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          (j)  Divided the amount in B.5(i) above by the Class B original
               certificate principal amount 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 original
               certificate principal amount and then multiplied by $1,000.

     6.   (a)  Multiplied the Class A Floating Percentage by one-twelfth of the
               excess of the product of the Servicing Fee Rate (2%) and the
               Servicing Base Amount for the related Monthly Period over the
               product of the Servicer Interchange Percentage (1%) and the
               Servicing Base Amount, except for September 2000 for which the
               amount was set forth in the Supplement. We agreed the September
               2000 amount to the Supplement, Section 3.01.

          (b)  Multiplied the Class B Floating Percentage by one-twelfth of the
               excess of the product of the Servicing Fee Rate (2%) and the
               Servicing Base Amount for the related Monthly Period over the
               product of the Servicer Interchange Percentage (1%) and the
               Servicing Base Amount, except for September 2000 for which the
               amount was set forth in the Supplement.We agreed the September
               2000 amount to the Supplement, Section 3.01.

          (c)  Multiplied the Collateral Floating Percentage by one-twelfth of
               the excess of the product of the Servicing Fee Rate (2%) and the
               Servicing Base Amount for the related Monthly Period over the
               product of the Servicer Interchange Percentage (1%) and the
               Servicing Base Amount, except for September 2000 for which the
               amount was set forth in the Supplement.We agreed the September
               2000 amount to the Supplement, Section 3.01.

          (d)  Calculated the Servicer Interchange amount as the lesser of the
               Floating Allocation Percentage of the Interchange deposited in
               the Collection Account during such Monthly Period, as traced to
               system reports, and the Servicer Interchange Percentage of the
               Servicing Base Amount, except for September 2000 for which the
               amount was set forth in the Supplement.We agreed such amount to
               the Supplement, Section 3.01.

     7.   (a)  As specified in the Supplement Section 4.08, Reallocated
               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 Principal Collections during the period.

          (b)  As specified in the Supplement Section 4.08, Reallocated
               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


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               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
               Principal Collections during the period.

          (c)  Determined the amount was equal to 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 Investment 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.

          (e)  Determined the amount was equal to the Class B Initial Invested
               Amount minus the aggregate amount of principal payments made to
               the Class B Certificateholders prior to such date minus the
               aggregate amount of Class B Investor Charge-offs for all prior
               Distribution Dates, minus the amount of Reallocated Class B
               Principal Collections allocated on all prior Distribution Dates.

          (f)  The Class B Investment 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)  Determined the amount was equal to the Class A Initial Invested
               Amount minus the aggregate amount of principal payments made to
               the Class A Certificateholders prior to such date minus the
               aggregate amount of Class A Investor Charge-offs for all prior
               Distribution Dates over Class A Investor Charge-offs reimbursed
               prior to such date.

          (h)  The Class A Investment 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 and the Floating Allocation Percentage.

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

          (c)  Multiplied the Finance Charges and Fees obtained from the system
               reports processed during the related Monthly Period by the
               Collateral Floating Percentage and the Floating Allocation
               Percentage.


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     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.

          (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..

     10.  (a)  As defined in Section 2.01 of the Supplement, there is no Reserve
               Draw due to no Controlled Accumulation Period or Rapid
               Amortization Period with respect to the Monthly Period.

          (b)  As defined in Section 2.01 of the Supplement, there is no Reserve
               Draw due to no Controlled Accumulation Period or Rapid
               Amortization Period with respect to the Monthly Period.

          (c)  As defined in Section 2.01 of the Supplement, there is no Reserve
               Draw due to no Controlled Accumulation Period or Rapid
               Amortization Period with respect to the Monthly Period.

          (d)  As defined in Section 2.01 of the Supplement, there is no Reserve
               Draw due to no Controlled Accumulation Period or Rapid
               Amortization Period with respect to the Monthly Period.

     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 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 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. We agreed this amount to the product of Collateral Floating
               Percentage and the amount on deposit in the Collection Account
               with respect to the Monthly Period.


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          (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 (B.8(a) above) less the Class A Monthly Interest
                    Available Funds (B.11(a) above) less Class A Servicing Fee
                    (B.6(a) above) less Class A Investor Default Amount (B.4(b)
                    above).

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

               (iii)Multiplied the Finance Charges and Fees obtained from the
                    system reports processed during the related Monthly Period
                    by the Collateral Floating Percentage and the Floating
                    Allocation Percentage.

          (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.


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     13.  (a)  Calculated that the Investor Finance Charge Collections did not
               result in a Finance Charge Shortfall for Series 2000-1 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 by the result by the
               number of days in the Monthly Period and divided by 360.

     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, perform an examination, the objective of
which would be the expression of an opinion on the Monthly Certificateholders'
Statements Series 2000-1 of the National City Credit Card Master Trust.
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 should
not be used by those who have not agreed to the procedures and taken
responsibility for the sufficiency of the procedures for their purposes.


/s/ Ernst & Young LLP

March 28, 2001