**Exhibit
        99.1**
 [KPMG
          LLP
          Letterhead]
   Attestation
          Report of Independent Registered Public Accounting Firm
 
 
 Citibank
          Credit Card Master Trust I
 c/o
          Deutsche Bank Trust Company Americas (formerly Bankers Trust Company),
          as
          Trustee
 
 Citibank
          (South Dakota), National Association, as Servicer
 
 We
          have
          examined the accompanying assertion made by management on Citibank (South
          Dakota), National Association’s (“CBSD”) compliance, as Servicer, with Article
          III, Section 3.04 (b) of the Amended and Restated Pooling and Servicing
          Agreement, for the Citibank Credit Card Master Trust I, formerly known
          as the
          Standard Credit Card Master Trust I (the “Trust”), dated as of October 5, 2001
          (filed with the Securities and Exchange Commission on Form 8-K on October
          19,
          2001) and amended as of December 31, 2003 and December 19, 2005, including
          the
          supplements for each series issued from the Trust, among CBSD, as Seller
          and
          Servicer, and Deutsche Bank Trust Company Americas (formerly Bankers Trust
          Company), as Trustee (the “Agreement”) for the year ended December 31, 2006.
          Management is responsible for CBSD’s compliance with Article III, Section 3.04
          (b) of the Agreement, including the accuracy of the mathematical calculations
          of
          each amount set forth in the Monthly Servicer Certificates, delivered pursuant
          to Section 3.04 (b), using CBSD’s computer reports which were the source of such
          amounts. Our responsibility is to express an opinion based on our
          examination.
 
 Our
          examination was conducted in accordance with attestation standards established
          by the Public Company Accounting Oversight Board (United States) and,
          accordingly, included examining, on a test basis, evidence supporting
          management’s assertion and performing such other procedures as we considered
          necessary in the circumstances. We believe that our examination provides
          a
          reasonable basis for our opinion.
 
 In
          our
          opinion, management’s assertion referred to above is fairly stated, in all
          material respects, based upon the stated criteria in the Agreement.
 
 /s/
          KPMG
          LLP
 
 New
          York,
          New York
 March
          22,
          2007
  
 
  
 [Citibank
          (South Dakota) Letterhead]
 
 
 Management
          Report on Citibank (South Dakota), National Association’s Compliance,
          as
 Servicer,
          with Article III, Section 3.04 (b) of the Pooling and Servicing
          Agreement
 
 
 Management
          of Citibank (South Dakota), National Association (“CBSD”), as Servicer, is
          responsible for the preparation of the Monthly Servicer Certificates in
          compliance with Article III, Section 3.04 (b) of the Amended and Restated
          Pooling and Servicing Agreement for the Citibank Credit Card Master Trust
          I,
          formerly known as the Standard Credit Card Master Trust I (the “Trust”), dated
          as of October 5, 2001 and amended as of December 31, 2003 and December
          19, 2005,
          including the supplements for each series issued from the Trust, among
          CBSD, as
          Seller and Servicer, and Deutsche Bank Trust Company Americas (formerly
          Bankers
          Trust Company), as Trustee (the “Agreement”). Management is also responsible for
          the accuracy of the mathematical calculations of each amount set forth
          in the
          Monthly Servicer Certificates, delivered pursuant to Section 3.04 (b),
          using
          CBSD’s computer reports which were the source of such amounts.
 
 Management
          has performed an evaluation of CBSD’s compliance with Article III, Section 3.04
          (b) of the Agreement, including the accuracy of the related mathematical
          calculations, for the year ended December 31, 2006. Based upon this evaluation,
          management believes that, for the year ended December 31, 2006, CBSD, as
          Servicer, was materially in compliance with Article III, Section 3.04 (b)
          of the
          Agreement.
 
 
 /s/
          Kendall Stork
 -----------------------
 Kendall
          Stork
 President
 
 March
          22,
          2007