<c>                                                                 
                                                                    EXHIBIT 23.2


[PWC Logo]

PRICEWATERHOUSECOOPERS LLP
Southwark Towers
32 London Bridge Street
London SE1 9SY
Telephone +44 (0) 20 7583 5000
Facsimile +44 (0) 20 7822 4652
Direct Phone 020 7804 6206



The Directors
Gracechurch Card Funding (No. 4) PLC
London


5 June 2003



Dear Sirs

CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  use  in  this  Registration Statement on Form F-1
(Appendix A) of our report dated 5 June 2003 relating  to  the balance sheet of
Gracechurch Card Funding (No. 4) PLC as at 5 June 2003, which  appears  in such
Registration  Statement.   We  also  consent  to  the reference to us under the
heading "Experts" in such Registration Statement.




Yours sincerely

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

London, England
5 June 2003









PricewaterhouseCoopers  LLP  is the successor partnership to the UK firms of
Price Waterhouse and Coopers & Lybrand. The principal place of business of
PricewaterhouseCoopers LLP  and its associate partnerships, and of Coopers &
Lybrand, is 1 Embankment Place, London WC2N 6RH. The principal place of
business of Price Waterhouse is Southwark Towers, 32 London Bridge Street,
London SE1 9SY. Lists of the partners' names are available for inspection at
those places.
All partners in the associate partnerships are authorised to conduct business
as agents of, and all contracts for services to clients are with,
PricewaterhouseCoopers LLP.  PricewaterhouseCoopers LLP is authorised by the
Financial Services Authority for investment business activities.





[PWC Logo]


PRICEWATERHOUSECOOPERS LLP
Southwark Towers
32 London Bridge Street
London SE1 9SY
Telephone +44 (0) 20 7583 5000
Facsimile +44 (0) 20 7822 4652
Direct Phone 020 7804 6206







The Directors
Barclaycard Funding PLC
54 Lombard Street
London
EC3P 3AH




15 May 2003



Dear Sirs

CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  use  in  this  Registration Statement on Form F-1
(Appendix G) of our report dated 25 March 2003  relating  to  the  consolidated
financial statements of Barclaycard Funding PLC for the year ended December 14,
2002,  which  appears in such Registration Statement.  We also consent  to  the
reference to us under the heading "Experts" in such Registration Statement.




Yours sincerely

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

London, England
15 May 2003









PricewaterhouseCoopers  LLP  is the successor partnership to the UK firms of
Price Waterhouse and Coopers & Lybrand. The principal place of business of
PricewaterhouseCoopers LLP  and its associate partnerships, and of Coopers &
Lybrand, is 1 Embankment Place, London WC2N 6RH. The principal place of
business of Price Waterhouse is Southwark Towers, 32 London Bridge Street,
London SE1 9SY. Lists of the partners' names are available for inspection at
those places.
All partners in the associate partnerships are authorised to conduct business
as agents of, and all contracts for services to clients are with,
PricewaterhouseCoopers LLP.  PricewaterhouseCoopers LLP is authorised by the
Financial Services Authority for investment business activities.