EXHIBIT 8.3



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                                                        Mourant du Feu & Jeune

                                                        8th Floor
                                                        68 King William Street
                                                        London
                                                        EC4N 7DZ
Granite Master Issuer plc
c/o Fifth Floor                                         T +44 (0)20 7469 8000
100 Wood Street                                         F +44 (0)20 7469 8099
London                                                  www.mourant.com
EC2V 7EX

                                                        Mourant du Feu & Jeune
13 April 2006                                           Legal Services

                                                        Mourant Equity
Our ref:     1502956\MdFJ\331569\1                      Compensation Solutions

Dear Sirs                                               Mourant International
                                                        Finance Administration
Granite Finance Trustees Limited
Registration Statement on Form S-3                      Mourant Private Wealth

We have acted as special Jersey tax counsel for Granite Finance Trustees
Limited, a company incorporated under the laws of Jersey (the Registrant), in
connection with the preparation of the registration statement on Form S-3 (the
Registration Statement) initially filed with the Securities and Exchange
Commission under the Securities Act of 1933, as amended (the Act), on 13 April
2006 relating to the issue by Granite Master Issuer plc (the Issuer) of
certain notes (the Notes). The Notes will be issued pursuant to a trust deed
(the Trust Deed) between The Bank of New York (the Note Trustee) and the
Issuer.

We have advised the Registrant with respect to its Jersey tax position. This
advice is reflected in the statements under the heading "Material Jersey
(Channel Islands) tax considerations" in the Prospectus relating to the Notes.
We confirm and adopt those statements as our opinion in accordance with their
terms. The statements concerning material Jersey tax consequences contained in
the Registration Statement do not purport to discuss all possible Jersey tax
ramifications of the proposed issuance of the Notes and are limited to the
matters expressly referred to in those statements.

We hereby consent to the filing of this letter as an exhibit to the
Registration Statement and to a reference to this firm (as counsel to the
Registrant) under the heading "Material Jersey (Channel Islands) tax
considerations" in the Prospectus forming a part of the Registration
Statement, without implying or admitting that we are "experts" within the
meaning of the Act or the rules and regulations of the Securities and Exchange
Commission issued thereunder, with respect to any part of the Registration
Statement, including this exhibit.

We do not express any opinion as to any laws of any jurisdiction other than
the laws of Jersey (Channel Islands) as such laws are applied by the courts of
Jersey as at the date of this letter.


Yours faithfully



Mourant du Feu & Jeune




Mourant du Feu & Jeune London is an English partnership of Jersey lawyers
Cayman - Guernsey - Jersey - London