PRICEWATERHOUSECOOPERS PWC
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                                                 PricewaterhouseCoopers LLP
                                                 Southwark Towers
                                                 32 London Bridge Street
                                                 London SE1 9SY
                                                 Telephone +44 (0) 20 7583 5000
                                                 Facsimile +44 (0) 20 7822 4652
                                                 www.pwc.com/uk


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Granite Master
Issuer Series 2007-1 US Prospectus Supplement to be dated on or about January
22, 2007, comprising part of Granite Master Issuer plc Registration Statement
on Form S-3 of our report dated March 9, 2006, except for the last paragraph of
Note 51, as to which the date is March 29, 2006, relating to the financial
statements of Barclays PLC and Barclays Bank PLC, which appears in the 2005
Annual Report to Shareholders of Barclays PLC, which is incorporated by
reference in the combined Annual Report on Form 20-F for Barclays PLC and
Barclays Bank PLC for the year ended December 31, 2005. We also consent to the
reference to us under the heading "Independent Registered Public Accounting
Firm" in such Prospectus Supplement.

Yours faithfully

/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP
London, England
January 19, 2007








PricewaterhouseCoopers LLP is a limited liability partnership registered in
England with registered number OC303525. The registered office of
PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH.
PricewaterhouseCoopers LLP is authorised and regulated by the Financial
Services Authority for designated investment business.

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