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                                                                EXHIBIT 99(B)(i)




                                                               February 21, 1997



The Board of Directors
Greenwood Trust Company and
Wilmington Trust Company:

At your request, we have performed the procedure listed below with respect to
the accounting records of Greenwood Trust Company ("GTC"), relating to the
servicing procedures performed by GTC as Servicer under Section 3.06(b) of the
Pooling and Servicing Agreement (the "Agreement"), dated December 1, 1992, for
Discover Card Trust 1992B.  This report is solely for your information and is
not to be referred to by, or distributed for any purpose to, anyone other than
Wilmington Trust Company as Trustee, Investor Certificateholders, or management
of GTC.  The procedure we performed is as follows:

- -    Compared the amounts set forth in each monthly certificate forwarded by
     the Servicer, pursuant to Section 3.04(b) of the Agreement, during the
     calendar year 1996 to the Servicer's computer-generated Monthly
     Preliminary Calculations report, and found them to be in agreement.

Because the above procedure does not constitute an audit conducted in
accordance with generally accepted auditing standards, we do not express an
opinion on any of the items referred to above.  Had we performed additional
procedures, or had we conducted an audit of the monthly certificates in
accordance with generally accepted auditing standards, further matters might
have come to our attention that would have been reported to you.  This report
relates only to the items specified above and does not extend to any financial
statements of GTC taken as a whole for any date or period.


/s/

Deloitte & Touche LLP