Exhibit 23.1



CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm as experts and to the use of our
report dated 2 March 2006, relating to the financial statements of UBS AG,
except for the impact on the consolidated financial statements of the
reclassification of Motor Columbus as a discontinued operation subsequent to
its sale on 23 March 2006 as described in note 38 to the consolidated
financial statements, as to which the date is 2 June 2006, as published, to be
incorporated by reference in the Prospectus Supplement relating to the series
2006-4 callable class A1 notes, series 2006-4 callable class A4 notes, series
2006-4 callable class A6 notes, series 2006-4 callable class B1 notes, series
2006-4 callable class M1 notes, series 2006-4 callable class M2 notes, series
2006-4 callable class C1 notes and series 2006-4 callable C2 notes (the
"offered notes") which are part of the series 2006-4 issuance of notes by
Granite Master Issuer plc, to be dated on or around 24 November 2006, in the
form and context in which it is included.



Ernst & Young Ltd


/s/ Andrew McIntyre                             /s/ Dr. Andreas Blumer
- -------------------------------                 -------------------------------
Andrew McIntyre                                 Dr. Andreas Blumer
Chartered Accountant                            Swiss Certified Accountant
(in charge of the audit)                        (in charge of the audit)

Zurich, Switzerland
24 November 2006