EXHIBIT 99.1  [Letterhead of KPMG LLP]  Attestation Report of Independent Registered Public Accounting Firm  Citibank Omni-S Master Trust c/o Citibank (South Dakota), National Association, as Servicer; and Citi Omni-S Finance LLC, as Seller   We have examined the accompanying assertion made by management on Citibank (South Dakota), National Associations (CBSD) compliance, as Servicer, with Sections 6(a) and 7(a) of each Defeasance Trust Agreement Series relating to the Citibank Omni-S Master Trust, dated as of December 6, 2005, as amended by each Omnibus Amendment to Defeasance Trust Agreements dated as of March 24, 2006 and March 14, 2007, among CBSD, as Servicer, Citi Omni-S Finance LLC, as Seller, and The Bank of New York, as Trustee, Securities Intermediary, and Paying Agent (collectively, the Agreements), for the year-ended December 31, 2006. We have also examined the accompanying assertion made by management on the mathematical accuracy of the amounts disclosed within the Monthly Servicer Certificates forwarded pursuant to Section 7(a) of the Agreements. Management is responsible for CBSDs compliance
with the aforementioned sections of the Agreements, as well as the mathematical accuracy of the amounts disclosed in the Monthly Servicer Certificates. Our responsibility is to express an opinion on managements assertions 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 assertions 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 assertions referred to above are fairly stated, in all material respects, based upon the stated criteria in the Agreements.   /s/ KPMG LLPNew York, New YorkMarch 23, 2007          [Letterhead of Citibank (South Dakota), N.A.]  Management Report on Citibank (South Dakota), National Associations Compliance, as Servicer, with Sections 6(a) and 7(a) of Each Defeasance Trust Agreement Series, andAssertion over the Mathematical Accuracy of the Monthly Servicer Certficates  Management of Citibank (South Dakota), National Association (CBSD), as Servicer, is responsible for compliance with Sections 6(a) and 7(a) of each Defeasance Trust Agreement Series relating to the Citibank Omni-S Master Trust, dated as of December 6, 2005, as amended by each Omnibus Amendment to Defeasance Trust Agreements dated as of March 24, 2006 and March 14, 2007, among CBSD, as Servicer, Citi Omni-S Finance LLC, as Seller, and The Bank of New York, as Trustee, Securities Intermediary, and Paying Agent (collectively, the Agreements), for the year-ended December 31, 2006. Management is also responsible for the mathematical accuracy of the amounts disclosed in the Monthly Servicer Certificates forwarded pursuant to Section 7(a) of the Agreements.  Management has performed an evaluation of CBSDs compliance with the aforementioned sections of the Agreements, as well as an evaluation of the mathematical accuracy of the amounts included in the Monthly Servicer Certificates for the year-ended December 31, 2006.  Based upon these evaluations, management believes that, for the year-ended December 31, 2006, CBSD, as Servicer, was materially in compliance with the aforementioned sections of the Agreements. Management also believes that, for the year-ended December 31, 2006, the amounts disclosed within the Monthly Servicer Certificates forwarded pursuant to Section 7(a) of the Agreements were mathematically accurate.   /s/ Kendall StorkKendall StorkPresident    March 23, 2007