EXHIBIT 99.(B)

INDEPENDENT ACCOUNTANTS' REPORT


To the Board of Directors
Discover Bank

We have examined management's assertion, included in the accompanying
"Management's Report on Internal Control Related to Servicing Procedures," that
Discover Bank (the "Bank") maintained effective internal control over financial
reporting as of November 30, 2002, based on the criteria established in
`Internal Control -- Integrated Framework' issued by the Committee of Sponsoring
Organizations of the Treadway Commission (the "COSO report"), insofar as such
internal control relates to the servicing and financial reporting procedures
provided by the Bank to prevent and detect misstatements due to error or fraud
in amounts that would be material in relation to the assets of the Discover Card
Master Trust I, Series: 1993-3, 1994-2, 1995-1, 1995-3, 1996-2, 1996-3, 1996-4,
1997-1, 1997-2, 1997-3, 1998-3, 1998-5, 1998-6, 1998-7, 1999-1, 1999-2, 1999-3,
1999-4, 1999-5, 1999-6, 2000-1, 2000-2, 2000-3, 2000-4, 2000-A, 2000-5, 2000-6,
2000-7, 2000-8, 2000-9, 2001-1, 2001-2, 2001-3, 2001-4, 2001-5, 2001-6, 2002-1,
2002-2, 2002-3, and 2002-4 (the "Trust") under Sections 3.03, 4.03, 4.04, 4.05,
and 8.07 of the Pooling and Servicing Agreement, dated October 1, 1993, as
amended; and Sections 9, 13 and 14 of the Series Supplements, dated November 23,
1993; October 14, 1994; April 19 and September 28, 1995; January 29, February
21, and April 30, 1996; August 26, October 15, and October 23, 1997; March 25,
June 12, July 30, and November 12, 1998; February 9, March 10, April 6, April
27, June 15, and December 14, 1999; January 27, March 14, April 4, May 10, May
22, June 6, June 19, June 20, October 24, and December 19, 2000; January 4,
January 16, March 15, April 17, May 24, and July 24, 2001; January 23, April 25,
May 29, and October 17, 2002, respectively, as amended (the "Agreement").
Management is responsible for maintaining effective internal control over
financial reporting. Our responsibility is to express an opinion on management's
assertion based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, included obtaining an understanding of internal control over
financial reporting, testing, and evaluating the design and operating
effectiveness of internal control, and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion.

Because of inherent limitations in any internal control, misstatements due to
error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control over financial reporting to future periods are
subject to the risk that the internal control may become inadequate

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because of changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

In our opinion, management's assertion that the Bank maintained effective
internal control over financial reporting as of November 30, 2002, insofar as
such internal control relates to the servicing and financial reporting
procedures provided by the Bank, to prevent and detect misstatements due to
error or fraud in amounts that would be material in relation to the assets of
the Trust under the Agreement, taken as a whole, is fairly stated, in all
material respects, based on the criteria established in the COSO report.



/s/  Deloitte & Touche LLP


Chicago, Illinois
January 10, 2003





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