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                                                                 CONFORMED COPY
                                                                 --------------

                       SECURITIES AND EXCHANGE COMMISSION
                             450 Fifth Street, N.W.
                             Washington, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported): October 15, 1997


                           DISCOVER CARD TRUST 1992 B
             (Exact name of Registrant as specified in its charter)


Delaware                           0-21186                   Not Applicable
- --------                           -------                   --------------
(State of                          (Commission               (IRS Employer
organization)                      File Number)              Identification No.)


c/o Discover Receivables Financing Group, Inc.
12 Read's Way
New Castle, Delaware                            19720
- -------------------------------------------------------
(Address of principal executive offices)     (Zip Code)


Registrant's telephone number, including area code: (302) 323-7826


                                 Not Applicable
                 ----------------------------------------------
                 (Former address, if changed since last report)




                                  Page 1 of 13
                         Index to Exhibits is on page 4



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Item 5.  Other Events

On October 15, 1997 the Registrant made available the Monthly
Certificateholders' Statement for the Due Period of September 1997, which is
attached as Exhibit 21 hereto.

Item 7.  Financial Statements and Exhibits

(c) Exhibits

Exhibit No.      Description

21               Monthly Certificateholders' Statement for Discover Card Trust
                 1992 B related to the Due Period ending September 30, 1997.


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                                   SIGNATURES

    Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

                                         DISCOVER CARD TRUST 1992 B
                                         (Registrant)

                                         By: DISCOVER RECEIVABLES FINANCING
                                             GROUP, INC.
                                             as originator of the Trust


                                         By: Birendra Kumar
                                            ---------------------------------
                                             Birendra Kumar
                                             Vice President and Treasurer


Date: October 15, 1997



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                                  EXHIBIT INDEX

Exhibit No.      Description

21               Monthly Certificateholders' Statement for Discover Card Trust
                 1992 B related to the Due Period ending September 30, 1997