**Exhibit
      99.1**











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


Corporate
      Trust & Agency Services – Structured Finance Services


60
      Wall
      Street, 26th
      Floor – MS NYC60-2606


New
      York,
      NY 10005





Citibank
      (South Dakota), National Association, as Servicer


701
      East
      60th Street,
      North


Sioux
      Falls, South Dakota 57117





We
      have
      examined the accompanying management’s assertion that Citibank (South Dakota),
      National Association (“CBSD”) complied, 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,
      2007.  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 on management’s assertions about CBSD’s compliance 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.  Our examination does not
      provide a legal determination on CBSD’s compliance with specified
      requirements.





In
      our
      opinion, management’s assertion that CBSD complied with the aforementioned
      section of the Agreement for the year ended December 31, 2007 is fairly stated,
      in all material respects.





/s/
      KPMG
      LLP





New
      York,
      New York


March
      25,
      2008











[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, 2007.  Based upon this
      evaluation, management believes that, for the year ended December 31, 2007,
      CBSD, as Servicer, was materially in compliance with Article III, Section 3.04
      (b) of the Agreement.








/s/
      Kendall Stork


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


Kendall
      Stork


President





March
      25,
      2008