Exhibit 99.3


                        Report of Independent Accountants



Card Acquisition Funding LLC, Transferor,
and
Chase Manhattan Bank USA, N.A., Servicer,

We have examined management's assertion, included in the accompanying Management
Report on Internal Control over Servicing of Securitized Credit Card
Receivables, that Chase Manhattan Bank USA, N.A. (the "Bank"), as servicer of
the Chase USA Master Trust (formerly known as Providian Master Trust),
maintained effective internal control over servicing of securitized credit card
receivables as of December 31, 2003, based upon the criteria for effective
internal control established in "Internal Control - Integrated Framework" issued
by the Committee of Sponsoring Organizations of the Treadway Commission. The
Bank's management is responsible for maintaining effective internal control over
servicing of securitized credit card receivables. 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
servicing of the securitized credit card receivables, 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, misstatement due to
error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control over servicing of securitized credit card
receivables 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 Chase Manhattan Bank USA, N.A., as
servicer of the Chase USA Master Trust, maintained effective internal control
over servicing of securitized credit card receivables as of December 31, 2003,
is fairly stated, in all material respects, based upon the criteria for
effective internal control established in "Internal Control - Integrated
Framework" issued by the Committee of Sponsoring Organizations of the Treadway
Commission.




/s/ PricewaterhouseCoopers LLP

March 25, 2004