Exhibit 99.6
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                        Report of Independent Accountants




The First National Bank of Atlanta
77 Reeds Way
New Castle Corporate Commons
New Castle, Delaware 19720

and

The Bank of New York
101 Barclay Street
Corporate Backed Asset Unit
New York, NY 10286

                        Wachovia Credit Card Master Trust

We have examined management's assertion, included in the accompanying Report of
Management on Controls, that The First National Bank of Atlanta (the "Company"),
a wholly-owned subsidiary of Wachovia Corporation, maintained effective internal
control over the servicing of credit card accounts and preparation of monthly
servicer's certificates as of October 31, 2000, pursuant to the Wachovia Credit
Card Master Trust (the "Trust") Amended and Restated Pooling and Servicing
Agreement dated as of June 4, 1999 between the Company and The Bank of New York
(the "Agreement") and the Series 1995-1, Series 1999-1, Series 1999-2, and
Series 2000-1 Supplements to the Amended and Restated Pooling and Servicing
Agreement dated October 26, 1995, March 24, 1999, September 21, 1999, and August
1, 2000, respectively (the "Supplements"), based upon the following criteria:

     o   The controls provide reasonable assurance that funds collected are
         remitted to The Bank of New York (the "Trustee") in accordance with the
         Agreement and Supplements.

     o   The controls provide reasonable assurance that Trust assets are
         segregated from those retained by the Company in accordance with the
         Agreement and Supplements.

     o   The controls provide reasonable assurance that expenses incurred by the
         Trust are calculated and remitted in accordance with the Agreement and
         Supplements.

     o   The controls provide reasonable assurance that monthly servicer's
         certificates provided to the Trustee are reviewed by the Vice
         President, or above, prior to distribution.

     o   The controls provide reasonable assurance that monthly servicer's
         certificates contain all required information in accordance with the
         Agreement and Supplements.

Management is responsible for maintaining effective internal control over the
servicing of credit card accounts and preparation of monthly servicer's
certificates. Our responsibility is to express an opinion on management's
assertion based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, included obtaining an understanding of the internal control over
the servicing of credit card accounts and the preparation of monthly servicer's
certificates, testing, and evaluating the design and operating effectiveness of
internal control, and performing


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such other procedures as we considered necessary in the circumstances. We
believe that our examination provides a reasonable basis for our opinion.

Because of inherent limitations in any internal control, misstatements due to
errors or fraud may occur and not be detected. Also, projections of any
evaluation of the internal control over the servicing of credit card accounts
and preparation of monthly servicer's certificates to future periods are subject
to the risk that the internal control may become inadequate because of changes
in conditions, or that the degree of compliance with the policies or procedures
may deteriorate.

In our opinion, management's assertion that the Company maintained effective
internal control over the servicing of credit card accounts and the preparation
of monthly servicer's certificates, pursuant to the Agreement and Supplements,
as of October 31, 2000, is fairly stated, in all material respects, based upon
the following criteria:

     o   The controls provide reasonable assurance that funds collected are
         remitted to The Bank of New York (the "Trustee") in accordance with the
         Agreement and Supplements.

     o   The controls provide reasonable assurance that Trust assets are
         segregated from those retained by the Company in accordance with the
         Agreement and Supplements.

     o   The controls provide reasonable assurance that expenses incurred by the
         Trust are calculated and remitted in accordance with the Agreement and
         Supplements.

     o   The controls provide reasonable assurance that monthly servicer's
         certificates provided to the Trustee are reviewed by the Vice
         President, or above, prior to distribution.

     o   The controls provide reasonable assurance that monthly servicer's
         certificates contain all required information in accordance with the
         Agreement and Supplements.

This report is intended solely for the information and use of The First National
Bank of Atlanta and The Bank of New York and is not intended to be and should
not be used by anyone other than these specified parties.


/s/  Ernst & Young LLP .
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November 14, 2000


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