**Exhibit
      99.2**


[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 the servicing requirements in Article
        III, Sections 3.01, 3.02, 3.04, 3.05, 3.06, and 3.09, Article IV, and Section
        8.08 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 the aforementioned sections of the
        Agreement. 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
















Management
      Report on Citibank (South Dakota), National Association’s Compliance,
      as


Servicer,
      with the Servicing Requirements of the Pooling and Servicing
      Agreement








Management
      of Citibank (South Dakota), National Association (“CBSD”), as Servicer, is
      responsible for compliance with the servicing requirements in Article III,
      Sections 3.01, 3.02, 3.04, 3.05, 3.06, and 3.09, Article IV, and Section 8.08
      of
      the Amended and Restated Pooling and Servicing Agreement (the “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.





Management
      has performed an evaluation of CBSD’s compliance with the aforementioned
      sections of the Agreement 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 the aforementioned sections
      of the Agreement.








/s/
      Kendall Stork


-----------------------


Kendall
      Stork


President





March
      22,
      2007