UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 10-K

               [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                     THE SECURITIES EXCHANGE ACT OF 1934
                   For the fiscal year ended December 31, 2000

                                       OR

            [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                    THE SECURITIES EXCHANGE ACT OF 1934
                   For the transition period from ___ to ___

    Commission File Nos. 33-47812; 33-49106; 33-67502; 33-81634; 333-51045
                           000-21424-00; 000-21424-01

                          AMERICAN EXPRESS MASTER TRUST
                            (Issuer of Certificates)

                         AMERICAN EXPRESS CENTURION BANK
                    Co-Originator of the Trust and a Transferor
              (Exact name of registrant as specified in its charter)

                   Utah                                  11-2869526
          (State or other jurisdiction                 (I.R.S. Employer
      of incorporation or organization)               Identification No.)

6985 Union Park Center, Midvale, Utah                       84047
(Address of principal executive offices)                  (Zip Code)

Registrant's telephone number, including area code    (801) 565-5000


                 AMERICAN EXPRESS RECEIVABLES FINANCING CORPORATION
                    Co-Originator of the Trust and a Transferor
              (Exact name of registrant as specified in its charter)

                 Delaware                                13-3632012
          (State or other jurisdiction                 (I.R.S. Employer
      of incorporation or organization)               Identification No.)

200 Vesey Street, New York, New York                        10285
(Address of principal executive offices)                  (Zip Code)

Registrant's telephone number, including area code    (212) 640-5582

     Securities registered pursuant to Section 12(b) of the Act: NONE

     Securities registered pursuant to Section 12(g) of the Act:

the 7.60% Class A Accounts Receivable Trust Certificates, Series 1994-2,
the 7.85% Class A Accounts Receivable Trust Certificates, Series 1994-3,
the Class A Floating Rate Accounts Receivable Trust Certificates, Series 1996-1,
the Class A Floating Rate Accounts Receivable Trust Certificates, Series 1996-2,
the 5.90% Class A Accounts Receivable Trust Certificates, Series 1998-1.


THE REGISTRANT MEETS THE CONDITIONS SET FORTH IN GENERAL INSTRUCTION I(1)(a) AND
(b) OF  FORM 10-K  AND  HAS THEREFORE  OMITTED CERTAIN ITEMS FROM THIS REPORT IN
ACCORDANCE WITH THE REDUCED DISCLOSURE FORMAT PERMITTED UNDER INSTRUCTION I.

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or  for  such shorter period  that  the registrant  was
required  to  file  such  reports)  and  (2)  has  been  subject  to such filing
requirements for the past 90 days.
 Yes   X                NO

Indicate  by check  mark if disclosure of delinquent filers pursuant to Item 405
of  Regulation S-K  is  not contained  herein, and will not be contained, to the
best  of  the  registrant's   knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in  Part III  of  this Form 10-K or any
amendment to this Form 10-K.
Not applicable.

State the aggregate market value  of  the voting stock held by non-affiliates of
the registrant: Not applicable.

                    DOCUMENTS INCORPORATED BY REFERENCE: NONE


<PAGE>



                                     PART I

Item 1.  Business

     The American  Express  Master Trust (the "Trust") was formed  pursuant to a
Master  Pooling and Servicing  Agreement,  dated as of June 30, 1992,  which was
amended by the Amended and  Restated  Master  Pooling and  Servicing  Agreement,
dated as of May 1, 1998 (the  "Agreement"),  among American Express  Receivables
Financing  Corporation and American Express  Centurion Bank, as transferors (the
"Transferors"),  American  Express  Travel  Related  Services  Company,  Inc. as
servicer (the "Servicer"), and The Bank of New York, as trustee (the "Trustee").
American Express Centurion Bank was added as a transferor in May 1998.  American
Express Receivables  Financing Corporation ("RFC") was incorporated in the state
of  Delaware  on July 30,  1991 and is a wholly  owned  subsidiary  of  American
Express Travel Related Services Company,  Inc. ("TRS").  Its principal executive
offices are located at 200 Vesey Street,  Mail Stop 4607A,  New York,  New York.
TRS was  incorporated  in the  state of New York on May 3,  1982 and is a wholly
owned subsidiary of American Express Company ("American Express"). Its principal
executive offices are located at 200 Vesey Street, New York, New York.  American
Express Centurion Bank was incorporated under Delaware banking laws as a limited
service  bank in 1985.  As of July 1, 1996,  its business was combined by merger
with another subsidiary of TRS that is a Utah-chartered, FDIC-insured industrial
loan  company.  The  surviving  institution  was  renamed  as  American  Express
Centurion Bank  ("Centurion").  Its principal  executive  offices are located at
6985 Union Park Center, Midvale, Utah.

     The Trust was formed for the  purpose of  acquiring  and  holding the Trust
Assets (defined below) and from time to time issuing  asset-backed  certificates
(the  "Certificates")  under the Agreement and one or more  supplements  thereto
(each, a "Supplement"),  including  issuing and selling certain  Certificates to
investors in underwritten  public  offerings and private  placements  ("Investor
Certificates").  Each Certificate  represents an undivided interest in the Trust
and the right to receive  payments of interest at a specified  rate and payments
of  principal  at certain  times  during the term of the Trust.  Each  series of
Investor  Certificates (each, a "Series") will have its own Supplement to govern
the individual terms and allocations applicable to such Series.

     The  property of the Trust (the  "Trust  Assets")  includes a portfolio  of
receivables  (the  "Receivables")  generated from time to time in a portfolio of
American  Express(R)  Card,  American  Express(R) Gold Card and Platinum Card(R)
accounts  (collectively,  the "Accounts") owned by TRS or Centurion,  all monies
due or to  become  due in  payment  of the  Receivables,  all  proceeds  of such
Receivables  and any Series  Enhancement  provided for any particular  Series or
class of Certificates.  "Series  Enhancement"  may include,  with respect to any
Series or class of  Certificates,  the  subordination  of one or more classes or
Series of Certificates to one or more other classes or Series of Certificates, a
letter of credit,  a cash  collateral  guaranty,  a cash collateral  account,  a
surety  bond,  a  collateral  interest,  a spread  account,  a  guaranteed  rate
agreement,  a maturity  liquidity  facility,  a tax  protection  agreement or an
insurance policy. The Certificates do not represent  obligations of or interests
in RFC, Centurion or TRS.

     TRS and Centurion do not act as guarantors  with respect to any payments on
the  Certificates,  and neither the Trustee nor the holders of the  Certificates
will  have  general  recourse  against  any of TRS,  RFC or  Centurion  or their
respective  assets.  Instead,  the  Trustee's and the  Certificateholders'  only
recourse in any action seeking to collect  amounts owing under the  Certificates
will be against, and limited to, the Trust Assets.

     The  Agreement  governs the  allocation  of  collections  in respect of the
Receivables.  Payments  received on the Trust's  Assets are allocated  among the
different   Series  (and  within  a  Series  among  the  different   classes  of
Certificates  within  a  Series)  and  the  interest  of RFC and  Centurion,  as
transferors, all as set forth in the Agreement and Supplements.

     The Trust does not engage in any business activity other than acquiring and
holding the Trust Assets,  issuing  Certificates,  making  payments  thereon and
related activities.  Pursuant to the Agreement,  the Trustee will hold the Trust
Assets in trust for the benefit of the holders of the  Certificates,  and TRS or
any  successor  servicer,   as  the  Servicer,   will  be  responsible  for  the
administration  and  servicing  of the  Receivables.  The Trust has issued  nine
Series of  Certificates,  of which  five are  outstanding.  The  5.375%  Class A
Accounts  Receivable  Trust  Certificates,  Series  1993-1,  were  paid  in full
September 15, 2000.

     Information concerning the performance of the Trust Assets for each monthly
due period of the Trust is contained in monthly  Servicer's  reports provided to
the  Trustee  and  filed  monthly  on  Form  8-K,  and  information   concerning
distributions  made on the  Investor  Certificates  is contained in payment date
statements prepared by the Servicer and also filed monthly on Form 8-K. The

                                      - 1 -


<PAGE>

Servicer has prepared a report that sets forth,  with  respect to certain of the
items reported on  monthly in  the  monthly  Servicer's reports,  the  aggregate
amount of such  items for the full year 2000 or, as  applicable,  the amount  of
such  items as of  December  27,  2000.   This  annual  report is filed herewith
as Exhibit 99.3.



Item 2.  Properties

         See Exhibit 99.3



Item 3.  Legal Proceedings

         The Registrant knows of  no  material  pending  legal  proceedings with
respect to the Trust, involving the Trust, the Trust Assets, RFC, Centurion, the
Trustee  or  TRS,  exclusive of ordinary  routine  litigation  incidental to the
duties of TRS, RFC, Centurion or the Trustee under the Agreement.



Item 4.  Submission of Matters to a Vote of Security Holders

         Not applicable.




                                     PART II

Item 5.  Market for Registrant's Common Equity and Related Stockholder Matters

        (a)  To the best knowledge of the  Registrant,  there is no  established
             public trading market for the Investor Certificates.

        (b)  The Investor Certificates, representing investors' interests in the
             Trust, are represented by  certificates  registered in the  name of
             Cede & Co., the nominee of The Depository Trust Company ("DTC").

        (c)  Not applicable.



Item 6.  Selected Financial Data

         Not applicable.



Item 7.  Management's Discussion and Analysis of Financial Condition and Results
         of Operations

         Not applicable.



Item 7a. Quantitative and Qualitative Disclosures About Market Risk

         Not applicable.


                                      - 2 -


<PAGE>

Item 8.  Financial Statements and Supplementary Data

         See Exhibit 99.3



Item 9.  Changes  in  and  Disagreements  with  Accountants  on  Accounting  and
         Financial Disclosure

         None.




                                    PART III

Item 10. Directors and Executive Officers of the Registrant

         Not applicable.



Item 11. Executive Compensation

         Not applicable.



Item 12. Security Ownership of Certain Beneficial Owners and Management

     (a) The Investor  Certificates  were  delivered in  book-entry form through
         the facilities of DTC.  As a consequence, the sole registered holder of
         Investor Certificates is Cede & Co., the  nominee of DTC.  An  investor
         holding  an  interest in  the  Trust  is  not  entitled  to  receive  a
         certificate representing such interest except in limited circumstances.
         Cede & Co.  holds  the  Investor  Certificates  on  behalf  of brokers,
         dealers, banks and other direct  participants  in  the DTC system.  DTC
         participants  may  own  Investor Certificates  for their own account or
         hold them for the  accounts of their customers.  As of  March  5,  2001
         the following DTC participants held positions in Investor  Certificates
         representing  interests  in the Trust equal to or  exceeding  5% of the
         total  principal  amount of the  Investor Certificates of  the relevant
         class of each Series outstanding on that date:
<TABLE>

<CAPTION>
                                                         Principal
                                                         Amount of      Percent
                                Name                    Certificates    of Class
                                ----                    ------------    --------
         <S>                    <C>                     <C>             <C>
         CLASS A ACCOUNTS
         RECEIVABLE TRUST
         CERTIFICATES,
         SERIES 1994-2:         The Bank of New York    $ 60,000,000    20.0%

                                Bankers Trust Company   $ 54,325,000    18.1%

                                Chase Manhattan Bank    $ 50,325,000    16.9%

                                Citibank, N.A.          $ 23,000,000     7.7%

                                State Street Bank &
                                  Trust Company         $ 21,060,000     7.0%

</TABLE>








                                      - 3 -


<PAGE>

<TABLE>

<CAPTION>

                                                         Principal
                                                         Amount of      Percent
                                Name                    Certificates    of Class
                                ----                    ------------    --------

         <S>                    <C>                     <C>             <C>
         CLASS A ACCOUNTS
         RECEIVABLE TRUST
         CERTIFICATES,
         SERIES 1994-3:         Chase Manhattan Bank    $ 58,120,000    19.4%

                                The Bank of New York    $ 40,055,000    13.3%

                                Bankers Trust Company   $ 32,313,000    10.8%

                                Fifth Third Bank/
                                  State Teachers
                                  Retirement of
                                  Ohio                  $ 31,675,000    10.5%

                                State Street Bank &
                                  Trust Company         $ 21,765,000     7.3%

                                The Northern Trust
                                  Company               $ 17,840,000     5.8%

                                FUNB - Philadelphia
                                  Main                  $ 15,480,000     5.3%



         CLASS A FLOATING RATE
         ACCOUNTS RECEIVABLE
         TRUST CERTIFICATES,
         SERIES 1996-1:         State Street Bank &
                                  Trust Company         $370,000,000    38.9%

                                Citibank, N.A.          $221,500,000    23.3%

                                Chase Bank/Greenwich
                                  Capital               $ 96,336,000    10.1%

                                Chase Manhattan Bank    $ 79,064,000     8.3%

                                The Bank of New York/
                                  Fleet Bank            $ 50,000,000     5.3%



         CLASS A FLOATING RATE
         ACCOUNTS RECEIVABLE
         TRUST CERTIFICATES,
         SERIES 1996-2:         State Street Bank &
                                  Trust Company         $112,685,000    37.6%

                                The Bank of New York    $ 74,565,000    24.8%

                                Citibank, N.A.          $ 65,893,000    21.9%

                                Bankers Trust Company   $ 31,420,000    10.5%


</TABLE>




                                      - 4 -


<PAGE>

<TABLE>

<CAPTION>

                                                         Principal
                                                         Amount of      Percent
                                Name                    Certificates    of Class
                                ----                    ------------    --------

         <S>                    <C>                     <C>             <C>
         CLASS A FLOATING RATE
         ACCOUNTS RECEIVABLE
         TRUST CERTIFICATES,
         SERIES 1998-1:         The Bank of New York    $205,885,000    20.6%

                                Bankers Trust Company   $174,910,000    17.5%

                                Chase Manhattan Bank    $110,389,000    11.0%

                                State Street Bank &
                                  Trust Company         $ 94,919,000     9.5%

                                Boston Safe Deposit &
                                  Trust Company         $ 72,450,000     7.2%

                                The Northern Trust
                                  Company               $ 68,307,000     6.8%

</TABLE>


         The address of each of the above participants is:

         c/o  The Depository Trust Company
              55 Water Street
              New York, New York  10041

     (b) Not applicable.

     (c) Not applicable.



Item 13. Certain Relationships and Related Transactions

         The Bank of New York acts as Trustee under the Agreement.




                                     PART IV

Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K

         (a) Financial Statements:

             1. Annual Servicing Statement  Delivered  to  the  Trustee  (filed
                as Exhibit 99.1).

             2. Annual  Accountant's Report  of  Ernst & Young  LLP  (filed  as
                Exhibit 99.2).

             3. Annual  Report containing Aggregate Information  for the Fiscal
                Year (filed as Exhibit 99.3).




                                  - 5 -



<PAGE>



         (b) Reports on Form 8-K:

             The  Trust  has  filed  the  following reports on Form 8-K for the
             monthly due periods occurring since February 27, 2000:

             1.  Form  8-K,  dated  April  17,  2000,  attaching   the   Monthly
                 Servicer's  Certificate  for  the  due period February 27, 2000
                 through March 27, 2000.

             2.  Form 8-K, dated May 15, 2000, attaching  the Monthly Servicer's
                 Certificate for  the  due period March  28, 2000 through  April
                 26, 2000.

             3.  Form 8-K, dated June 15, 2000, attaching the Monthly Servicer's
                 Certificate for  the due period April 27, 2000 through  May 26,
                 2000.

             4.  Form 8-K, dated July 17, 2000, attaching the Monthly Servicer's
                 Certificate for  the  due period May 27, 2000 through  June 26,
                 2000.

             5.  Form  8-K,  dated  August  15,  2000,  attaching  the   Monthly
                 Servicer's Certificate for the due period June 27, 2000 through
                 July 27, 2000.

             6.  Form  8-K,  dated  September  15,  2000,  attaching the Monthly
                 Servicer's Certificate for the due period July 28, 2000 through
                 August 26, 2000.

             7.  Form  8-K,  dated  October  16,  2000,  attaching  the  Monthly
                 Servicer's  Certificate  for  the  due  period  August 27, 2000
                 through September 26, 2000.

             8.  Form  8-K,  dated  November  15,  2000,  attaching the  Monthly
                 Servicer's Certificate for the  due  period  September 27, 2000
                 through October 27, 2000.

             9.  Form  8-K,  dated  December  15,  2000,  attaching  the Monthly
                 Servicer's  Certificate  for  the  due  period October 28, 2000
                 through November 26, 2000.

             10. Form  8-K,  dated  January  1,  2001,  attaching  the   Monthly
                 Servicer's Certificate  for  the  due period  November 27, 2000
                 through December 27, 2000.

             11. Form  8-K,  dated  February  15,  2001,  attaching  the Monthly
                 Servicer's Certificate for  the due  period  December  28, 2000
                 through January 27, 2001.

             12. Form  8-K,  dated  March  15,  2001,  attaching   the   Monthly
                 Servicer's  Certificate  for  the  due  period January 28, 2001
                 through February 26, 2001.








                                  - 6 -



<PAGE>

         (c) Exhibits:

             4.1  Amended and Restated Master Pooling  and Servicing  Agreement,
                  dated  as  of  May 1, 1998, among American Express Receivables
                  Financing Corporation and American Express Centurion Bank,  as
                  Transferors, American Express Travel Related Services Company,
                  Inc.,  as  Servicer,  and  The  Bank  of New York, as  Trustee
                  (incorporated by reference to Exhibit 4.1  of Form  8-A12G  of
                  the registrants, dated as of May 27, 1998, File Nos. 33-47812,
                  33-49106,  33-67502,  33-81634,  333-51045,  000-21424-00  and
                  000-21424-01).

             4.2  Series 1993-1 Supplement, dated  as  of September 1, 1993,  to
                  Master  Pooling   and   Servicing  Agreement (incorporated  by
                  reference to Exhibit 2 of Form 8-K of the registrant, dated as
                  of September 22, 1993,  File No. 33-47812).

             4.3  Series 1994-2 Supplement, dated  as  of  September 1, 1994, to
                  Master  Pooling   and  Servicing  Agreement  (incorporated  by
                  reference to Exhibit 6 of Form 8-K of the registrant, dated as
                  of September 12, 1994, File No. 33-47812).

             4.4  Series 1994-3 Supplement, dated  as  of  September 1, 1994, to
                  Master  Pooling   and   Servicing  Agreement (incorporated  by
                  reference to Exhibit 7 of Form 8-K of the registrant, dated as
                  of September 12, 1994, File No. 33-47812).

             4.5  Series 1996-1 Supplement, dated as  of  September 18, 1996, to
                  Master  Pooling   and   Servicing  Agreement (incorporated  by
                  reference to Exhibit 20.1 of Form 8-K of the registrant, dated
                  as of September 18, 1996, File No. 33-47812).

             4.6  Series 1996-2 Supplement, dated  as  of September 18, 1996, to
                  Master  Pooling   and   Servicing  Agreement (incorporated  by
                  reference to Exhibit 20.2 of Form 8-K of the registrant, dated
                  as of September 18, 1996, File No. 33-47812).

             4.7  Series 1998-1 Supplement, dated  as  of May 27, 1998,  to  the
                  Master Pooling  and  Servicing Agreement, dated  as  of May 1,
                  1998 (incorporated by reference to Exhibit 4.2 of Form 8-K  of
                  the registrant, dated as of May 27, 1998,  File Nos. 33-47812,
                  33-49106,  33-67502,  33-81634,  333-51045,  000-21424-00  and
                  000-21424-01).

            10.1  Receivable  Purchase  Agreement, dated  as  of  June 30, 1992,
                  between American Express Receivables Financing Corporation, as
                  purchaser,   and  American  Express  Travel  Related  Services
                  Company, Inc., as seller (incorporated by reference to Exhibit
                  4(b) to the Registration Statement filed on behalf of American
                  Express Master Trust, Series 1992-1, File No. 33-47812).

            10.2  Amendment No. 1 to Receivable  Purchase  Agreement,  dated  as
                  of September 12, 1994, between  American  Express  Receivables
                  Financing  Corporation,  as purchaser,  and  American  Express
                  Travel Related Services Company, Inc., as seller (incorporated
                  by reference to Exhibit 4 of Form 8-K of the registrant, dated
                  as of September 12, 1994, File No. 33-47812).

            10.3  Amendment No. 2 to Receivable  Purchase  Agreement,  dated  as
                  of  August  7,  1997,  between  American  Express  Receivables
                  Financing  Corporation,  as purchaser,  and  American  Express
                  Travel Related Services Company, Inc., as seller (incorporated
                  by  reference  to  Exhibit 20.3  of Form 8-K of the registrant
                  dated August 14, 1997, File No. 33-47812).









                                         - 7 -


<PAGE>




            24.1  Power of Attorney for Centurion.

            24.2  Power of Attorney for RFC.

            99.1  Annual Servicing Statement Delivered to the Trustee.

            99.2  Annual Accountant's Report of Ernst & Young LLP.

            99.3  Annual Report Containing Aggregate Information for the Fiscal
                  Year.

































                                      - 8 -



<PAGE>

                                   SIGNATURES

     Pursuant  to the  requirements  of  Section  13 or 15(d) of the  Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.


                                   AMERICAN EXPRESS MASTER TRUST

                                   AMERICAN EXPRESS CENTURION BANK,
                                   Co-Originator of the Trust and Registrant

                                   By:   /s/ Rhonda Halpern
                                         --------------------------------------
                                         Rhonda Halpern
                                         Chief Financial Officer
                                         Treasurer and Chief Compliance Officer
                                         (Principal Accounting Officer)


     Pursuant to the  requirements  of the  Securities and Exchange Act of 1934,
this  report  has  been  signed  by the  following  persons  in  the  capacities
indicated.


Signature                          Title

         *
----------------------
Ash Gupta                          Director and Chairman

         *
----------------------
David E. Poulsen                   Director, President and
                                   Chief Executive Officer
         *
----------------------
Maria J. Garciaz                   Director

         *
----------------------
Peter A. Lefferts                  Director


----------------------
Raymond F. Pettit                  Director

         *
----------------------
Frank L. Skillern                  Director


----------------------
Jay Stevelman                      Director

         *
----------------------
Roslyn M. Watson                   Director

         *
----------------------
James F. Welch                     Director



* By: /s/ John Hobby
      -------------
      John Hobby
      Attorney-in-Fact



Dated:  March 30, 2001


<PAGE>

                                   SIGNATURES

         Pursuant to the requirements of Section 13  or  15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.


                             AMERICAN EXPRESS MASTER TRUST

                             AMERICAN EXPRESS RECEIVABLES FINANCING CORPORATION,
                             Co-Originator of the Trust and Registrant


                             By: /s/ Leslie R. Scharfstein
                                 -----------------------------------------
                                 Leslie R. Scharfstein
                                 President

         Pursuant to the requirements of the Securities Exchange Act of 1934,
this report has been signed by the following persons in the capacities
indicated.

Signature                          Title

            *
---------------------------
Leslie R. Scharfstein              President
                                   (Principal Executive Officer)

            *
---------------------------
John D. Koslow                     Vice President and Treasurer
                                   (Principal Finance Officer and
                                   Principal Accounting Officer)
            *
---------------------------
Kim Rosenberg                      Director


            *
---------------------------
Jay B. Stevelman                   Director


            *
---------------------------
Walker C. Tompkins, Jr.            Director






* By: /s/ Leslie R. Scharfstein
      -------------------------
      Leslie R. Scharfstein
      Attorney-in-Fact



Dated:  March 30, 2001


<PAGE>



                                  EXHIBIT INDEX

       The  following  exhibits  are  filed  as part  of  this Annual Report or,
where indicated, were heretofore filed and  are hereby incorporated by reference
(*indicates exhibits electronically filed herewith).

4.1    Amended and Restated  Master Pooling and Servicing  Agreement,  dated  as
       of May 1, 1998, among American Express Receivables Financing  Corporation
       and American  Express  Centurion  Bank, as Transferors,  American Express
       Travel Related Services Company,  Inc., as Servicer,  and The Bank of New
       York, as  Trustee  (incorporated  by  reference  to  Exhibit  4.1 of Form
       8-K of the registrants,  dated  as of May 27, 1998,  File  Nos. 33-47812,
       33-49106, 33-67502, 33-81634, 333-51045, 000-21424-00 and 000-21424-01).

4.2    Series 1993-1 Supplement,  dated  as  of  September  1, 1993,  to  Master
       Pooling and Servicing Agreement (incorporated  by  reference to Exhibit 2
       of Form 8-K of the registrant, dated as of September 22, 1993,  File  No.
       33-47812).

4.3    Series 1994-2 Supplement,  dated  as  of  September  1, 1994,  to  Master
       Pooling and Servicing Agreement (incorporated  by  reference to Exhibit 6
       of Form 8-K of the registrant, dated as of September 12, 1994,  File  No.
       33-47812).

4.4    Series 1994-3 Supplement,  dated  as  of  September  1, 1994,  to  Master
       Pooling and Servicing Agreement (incorporated by reference  to  Exhibit 7
       of Form 8-K of the registrant, dated  as of September 12, 1994, File  No.
       33-47812).

4.5    Series 1996-1 Supplement, dated  as of  September  18,  1996,  to  Master
       Pooling  and  Servicing  Agreement  (incorporated by reference to Exhibit
       20.1 of Form 8-K of the registrant, dated as of September 18, 1996,  File
       No. 33-47812).

4.6    Series 1996-2  Supplement, dated  as  of  September 18, 1996,  to  Master
       Pooling  and  Servicing  Agreement (incorporated  by reference to Exhibit
       20.2 of Form 8-K of the registrant, dated as of September 18, 1996,  File
       No. 33-47812).

4.7    Series 1998-1 Supplement, dated as of May 27, 1998, to the Master Pooling
       and  Servicing  Agreement,  dated  as  of  May 1, 1998  (incorporated by
       reference to Exhibit 4.2 of Form 8-A12G of the registrant,  dated  as  of
       May 27,  1998,  File Nos. 33-47812,  33-49106, 33-67502,  33-81634,  333-
       51045,  000-21424-00  and 000-21424-01).

10.1   Receivable  Purchase  Agreement,  dated  as  of  June 30,  1992,  between
       American  Express  Receivables  Financing  Corporation, as purchaser, and
       American  Express  Travel  Related  Services  Company,  Inc.,  as  seller
       (incorporated by reference to Exhibit 4(b) to the Registration  Statement
       filed on behalf of American Express Master Trust, Series 1992-1, File No.
       33-47812).

10.2   Amendment No.1 to Receivable Purchase Agreement, dated  as  of  September
       12, 1994, between American Express Receivables Financing  Corporation, as
       purchaser, and American Express Travel Related Services Company, Inc., as
       seller  (incorporated  by  reference  to  Exhibit 4 of  Form  8-K  of the
       registrant, dated as of September 12, 1994, File No. 33-47812).

10.3   Amendment No. 2 to Receivable Purchase  Agreement,  dated as of August 7,
       1997, between  American  Express  Receivables  Financing  Corporation, as
       purchaser, and American Express Travel Related Services Company, Inc., as
       seller (incorporated by  reference  to  Exhibit  20.3 of Form  8-K of the
       registrant dated August 14, 1997, File No. 33-47812).

24.1*  Power of Attorney for Centurion.

24.2*  Power of Attorney for RFC.

99.1*  Annual Servicing Statement Delivered to the Trustee.

99.2*  Annual Accountant's Report of Ernst & Young LLP.

99.3*  Annual Report Containing Aggregated Information for the Fiscal Year.