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                                                                  EXHIBIT 99(B)

                                                              February 18, 1998




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

We have examined management's assertion, included in its representation letter,
dated February 18, 1998, that Greenwood Trust Company ("GTC") maintained
effective internal control over financial reporting as of December 31, 1997,
insofar as such system relates to the servicing procedures provided by GTC to
prevent or detect misstatements due to error or fraud in amounts that would be
material in relation to the assets of the Discover Card Trust 1991D (the
"Trust") under the Pooling and Servicing Agreement Sections 3.02, 4.03, 4.06,
4.07, 4.09, and 8.07, dated October l, 1991 (the "Agreement").

Our examination was made in accordance with 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 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 the internal control over financial reporting to future periods
are subject to the risk that the internal control may become inadequate 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 GTC maintained effective internal
control as of December 31, 1997, insofar as such system relates to the
servicing procedures provided by GTC, to prevent or 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 upon criteria established in "Internal Control -
Integrated Framework" issued by the Committee of Sponsoring Organizations of
the Treadway Commission.

This report is intended for the information and use of the Board of Directors
and management of GTC, Wilmington Trust Company as Trustee, and the Investor
Certificateholders, and should not be used for any other purpose.


/s/ Deloitte & Touche LLP