**Exhibit
      34.2**





**Report
      of Independent Registered Public Accounting Firm**




Citibank
      (South Dakota), National Association:




We
      have
      examined management's assessment, included in the accompanying
      Certification Regarding Compliance with Applicable Servicing
      Criteria, that Citibank (South Dakota), National Association (“the
      Company”) complied with the applicable servicing criteria set forth in Item
      1122(d) of the Securities and Exchange Commission’s Regulation AB in
      regards to asset-backed securities transactions involving student loans for
      which the Company acted as subservicer, but excluding transactions registered
      before January 1, 2006 (the “Platform”), except for servicing criteria
      1122(d)(1)(i), 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(ii),
      1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(i),
      1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(i), 1122(d)(4)(x),
      1122(d)(4)(xi), 1122(d)(xii), 1122 (d)(xiii), and 1122(d)(4)(xv), which the
      Company has determined are not applicable to the activities it performs with
      respect to the Platform, as of and for the twelve months ended December 31,
      2006. Management is responsible for the Company’s compliance with those
      servicing criteria. Our responsibility is to express an opinion on the Company’s
      compliance based on our examination.




Our
      examination was conducted in accordance with the standards of the Public Company
      Accounting Oversight Board (United States) and, accordingly, included examining,
      on a test basis, evidence about the Company’s compliance with the servicing
      criteria specified above and performing such other procedures as we considered
      necessary in the circumstances. Our examination included testing of less than
      all of the individual asset-backed transactions and securities that comprise
      the
      Platform, testing of less than all of the servicing activities related to the
      Platform, and determining whether the Company processed those selected
      transactions and performed those selected activities in compliance with the
      servicing criteria. Furthermore, our procedures were limited to the selected
      transactions and servicing activities performed by the Company during the period
      covered by this report. Our procedures were not designed to determine whether
      errors may have occurred either prior to or subsequent to our tests that may
      have affected the balances or amounts calculated or reported by the Company
      during the period covered by this report for the selected transactions or any
      other transactions. We believe that our examination provides a reasonable basis
      for our opinion. Our examination does not provide a legal determination on
      the
      Company’s compliance with the servicing criteria.




In
      our
      opinion the Company complied, in all material respects, with the aforementioned
      servicing criteria as of and for the twelve months ended December 31, 2006.









/s/ KPMG
      LLP




Chicago,
      Illinois


March
      22,
      2007