Exhibit 99.3


Report of Independent Accountants

The Chase Manhattan Bank, Servicer
and
Chase Manhattan Bank USA, N.A., Transferor,
and
The Bank of New York, Trustee

We have examined management's assertion that, as of December 31, 2000, The Chase
Manhattan Bank maintained an effective system of internal control over servicing
of securitized credit card receivables, included in the accompanying Management
Report on Internal Control over Servicing of Securitized Credit Card
Receivables. Management is responsible for maintaining effective internal
control over such functions. Our responsibility is to express an opinion on
management's assertion based on our examination.

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly included
obtaining an understanding of the internal control over servicing of the
securitized credit card receivables, 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 internal control, errors or irregularities
may occur and not be detected. Also, projections of any evaluation of the system
of internal control over servicing of securitized credit card receivables to
future periods are subject to the risk that 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, as of December 31, 2000, The Chase
Manhattan Bank maintained an effective system of internal control over servicing
of securitized credit card receivables, is fairly stated, in all material
respects, based upon the criteria for effective internal control described in
"Internal Control - Integrated Framework" issued by the Committee of Sponsoring
Organizations of the Treadway Commission.



/s/ PricewaterhouseCoopers LLP
- ------------------------------
March 26, 2001





                    [Letterhead of J. P. Morgan Chase & Co.]



                                                                  March 30, 2001



VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.

Washington, DC

                  Re: Chase Manhattan Credit Card Master Trust

Ladies and Gentlemen:

         I am sending for filing on behalf of the above-referenced issuer an
Annual Report on Form 10-K for the year ended December 31, 2000.

         Please confirm your receipt of such transmittal.

                                                       Very truly yours,

                                                       /s/ Stephen B. Grant
                                                       --------------------
                                                       Stephen B. Grant

Encl.