Report of Independent Registered Public Accounting Firm

Management of National City Bank

We have examined management's assertion, included in the accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, that
National City Bank (the Company) complied with the servicing criteria set
forth in Item 1122(d)(4)(i) and 1122(d)(4)(ii) of the Securities and Exchange
Commission's Regulation AB for the home equity line of credit servicing
platform  as of and for the year ended December 31, 2006, which the Company has
determined are applicable to the activities performed by  them as the custodian
with respect to the home equity line of credit servicing  platform covered by
this report. See Appendix A for the asset backed transaction covered by this
platform.  Management is responsible for the Company's compliance with those
servicing criteria. Our responsibility is to express an opinion on management's
assertion about the Company's compliance with the servicing criteria based on
our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board (United States) and,
accordingly, included examining, on a test basis, evidence about the Companys
compliance with the applicable servicing criteria 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 and as permitted by the
Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06").
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.

As described in management's assertion, for servicing criteria 1122(d)(4)(ii),
the Company has engaged a vendor to perform the activities required by these
servicing criteria. The Company has determined that this vendor is not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Company has elected to take responsibility for assessing compliance with the
applicable servicing criteria applicable to such vendor as permitted by
Interpretation 17.06. As permitted by Interpretation 17.06, the Company has
asserted that it has policies and procedures in place designed to provide
reasonable assurance that the vendor's activities comply in all material
respects with servicing criteria applicable to such vendor.  The Company is
solely responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendor and related criteria as described in its
assertion, and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06

In our opinion, management's assertion that the Company complied with the
servicing criteria 1122(d)(4)(i) and 1122(d)(4)(ii), including servicing
criteria 1122 (d)(4)(ii) for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the year ended December
31, 2006 for the activities performed by them as custodian for the home equity
line of credit servicing platform, is fairly stated, in all material respects.



March 1, 2007





                         APPENDIX A



Citigroup HELOC Trust Series 2006-NCB1