DISCOVER CARD TRUST 1992 B EXHIBIT 99(A)

Credit Card Pass-Through Certificates

Distribution and Performance
Annual Aggregate Report - 1996

Under the Pooling and Servicing Agreement dated as of December 1, 1992
(the "Agreement") by and among Greenwood Trust Company (the "Servicer"),
Discover Receivables Financing Corporation and Wilmington Trust Company, as
Trustee, the Servicer is required to prepare certain information each month
regarding current distributions to Investor Certificateholders and the
performance of the Trust during the previous month. For purposes of filing Form
10-K, certain information is required to be prepared with respect to the
Distribution Dates occurring during the calendar year 1996. The information
which is required to be prepared with respect to such Distribution Dates related
to the year mentioned above is set forth below. Certain of the information is
presented on the basis of an original principal amount of $1,000 per Investor
Certificate. Certain other information is presented based upon the aggregate
amounts for the Trust as a whole.

A. Information Regarding the Aggregate Distributions for 1996

1. Class A Certificates
--------------------

(a) The aggregate amount of the distribution to Class
A Certificateholders on the related Distribution
Dates. $37,400,000.04

(b) The amount of the distribution set forth in
paragraph (a) above in respect of interest. $37,400,000.04

(d) The amount of the distribution set forth in
paragraph (a) above, per $1,000 interest. $68.000000076

(e) The amount of the distribution set forth in
paragraph (b) above, per $1,000 interest. $68.000000076

(f) The amount of the distribution set forth in
Paragraph (c) above, per $1,000 interest. $0.000000000

2. Class B Certificates
--------------------

(a) The aggregate amount of the distribution to Class
B Certificateholders on the related Distribution
Dates. $4,125,000.00

(b) The amount of the distribution set forth in
paragraph (a) above in respect of interest. $4,125,000.00

(d) The amount of the distribution set forth in
paragraph (a) above, per $1,000 interest. $75.000000000

(e) The amount of the distribution set forth in
paragraph (b) above, per $1,000 interest. $75.000000000

(f) The amount of the distribution set forth in
Paragraph (c) above, per $1,000 interest. $0.000000000

B. Information Regarding the Performance of the Trust
--------------------------------------------------

1. Collections of Receivables
--------------------------

(a) The aggregate amount of Finance Charge Collections
processed during the related Due Periods. $141,805,305.22

(b) The aggregate amount of Principal Collections
processed during the related Due Periods. $1,490,784,677.15

(c) The aggregate amount of Finance Charge Collections
processed during the related Due Periods which was
allocated in respect of the Investor Certificates. $107,389,701.55

(d) The aggregate amount of Principal Collections
processed during the related Due Periods which was
allocated in respect of the Investor Certificates. $1,127,390,244.61

(e) The aggregate amount of Finance Charge Collections
processed during the related Due Periods which was
allocated in respect of the Class A Certificates. $97,626,544.31

(f) The aggregate amount of Principal Collections
processed during the related Due Periods which was
allocated in respect of the Class A Certificates $1,024,895,434.25

(g) The aggregate amount of Finance Charge Collections
processed during the related Due Periods which was
allocated in respect of the Class B Certificates. $9,763,157.24

(h) The aggregate amount of Principal Collections
processed during the related Due Periods which was
allocated in respect of the Class B Certificates. $102,494,810.36

(i) The aggregate amount of Finance Charge Collections
processed during the related Due Periods which was
allocated in respect of the Seller Certificate. $34,415,603.67

(j) The aggregate amount of Principal Collections
processed during the related Due Periods which was
allocated in respect of the Seller Certificate. $363,394,432.54

2. Investor Losses; Reimbursement of Charge-Offs
---------------------------------------------

(a) The aggregate amount of Class A Investor Losses,
as defined in Section 4.04 (b) of the Agreement,
during the related Due Periods. $0.00

(b) The aggregate amount of Class B Investor Losses,
as defined in Section 4.04 (b) of the Agreement,
during the related Due Periods. $0.00

(d) The amount of Class B Investor Losses set forth in
paragraph (b) above, per $1,000 interest. $0.000000000

(e) The total amount reimbursed to the Trust in the
current year pursuant to Section 4.04 (c) of the
Agreement, if any, in respect of Class A Investor
Losses. $0.00

(f) The total amount reimbursed to the Trust in the
current year pursuant to Section 4.04 (c) of the
Agreement, if any, in respect of Class B Investor
Losses. $0.00

(g) The amount set forth in paragraph (e) above, per
$1,000 interest. $0.000000000

(h) The amount set forth in paragraph (f) above, per
$1,000 interest. $0.000000000

(i) The aggregate amount of unreimbursed Class A
Investor Losses in the Trust as of the end of the
calendar year 1996. $0.00

(j) The aggregate amount of unreimbursed Class B
Investor Losses in the Trust as of the end of the
calendar year 1996. $0.00

(k) The amount set forth in paragraph (i) above, per
$1,000 interest. $0.000000000

(l) The amount set forth in paragraph (j) above, per
$1,000 interest. $0.000000000

3. Investor Servicing Fee
----------------------

(a) The amount of the Class A Monthly Servicing Fee
payable by the Trust to the Servicer for the year
ended December 31, 1996. $11,000,172.41

(b) The amount of the Class B Monthly Servicing Fee
payable by the Trust to the Servicer for the year
ended December 31, 1996. $1,100,068.13

4. Available Class B Credit Enhancement Amount
-------------------------------------------

(a) The amount available to be drawn under the Class B
Credit Enhancement pursuant to Section 4.03 (c)
(i), (G) and (H) of the Agreement as of the end of
the day on December 31, 1996. $30,250,000.00

(b) The amount set forth in paragraph (a) above as a
percentage of the Class B Interest. 55.00%

5. The Pool Factor
---------------

The Pool Factor represents the ratio of the amount of the
Investor Interest as of the end of the day on December 31,1996
to the amount of the Investor Interest as of the
Closing Date. The amount of a Certificateholder's pro-rata
share of the Investor Interest can be determined by
multiplying the original denomination of the Certificate-
holder's Certificate by the Pool Factor.

(a) Class A Certificates. 1.000000000

(b) Class B Certificates. 1.000000000