EXHIBIT 8.3


                                                        Mourant [LOGO OMITTED]



Granite Mortgages 04-3 plc                              Mourant du Feu & Jeune
c/o Fifth Floor
100 Wood Street                                         4 Royal Mint Court
London                                                  London
EC2V 7EX                                                EC3N 4HJ

                                                        T +44 (0)20 7073 7861
                                                        F +44 (0)20 7073 7874
                                                        www.mourant.com
14 September 2004

                                                        Mourant du Feu & Jeune
                                                        Legal Services

                                                        Mourant Equity
                                                        Compensation Solutions
Dear Sirs
                                                        Mourant International
Granite Finance Funding Limited                         Finance Administration
Granite Finance Trustees Limited
Registration Statement on Form S-11                     Mourant Private
                                                        Wealth Management


We have acted as special Jersey tax counsel for Granite Finance Funding Limited,
a company incorporated under the laws of Jersey (Funding) and Granite Finance
Trustees Limited, a company incorporated under the laws of Jersey (the Mortgages
Trustee, and with Funding, the Registrants and each a Registrant), in connection
with the preparation of the registration statement on Form S-11 (the
Registration Statement) filed with the Securities and Exchange Commission under
the Securities Act of 1933, as amended (the Act), on 19 July 2004 relating to
the issue by Granite Mortgages 04-3 plc (the Issuer) of certain notes (the
Notes). The Notes will be issued pursuant to a trust deed (the Trust Deed)
between The Bank of New York (the Note Trustee) and the Issuer.

We have advised the Registrants with respect to certain Jersey tax consequences
of the proposed issuance of the Notes. This advice is summarized under the
headings "Summary of the notes - Jersey (Channel Islands) tax status" and
"Material Jersey (Channel Islands) tax considerations" in the Prospectus
relating to the Notes. We confirm and adopt as our opinion the opinions set
forth in the Prospectus under the captions "Summary of the notes - Jersey
(Channel Islands) tax status" and "Material Jersey (Channel Islands) tax
considerations". The statements concerning Jersey tax consequences contained in
the Registration Statement do not purport to discuss all possible Jersey tax
ramifications of the proposed issuance of the Notes and are limited to the
matters expressly referred to in those statements.

We hereby consent to the filing of this letter as an exhibit to the Registration
Statement and to a reference to this firm (as counsel to the Registrants) under
the headings "Summary of the notes - Jersey (Channel Islands) tax status",
"Material Jersey (Channel Islands) tax considerations" and "Legal Matters" in
the Prospectus forming a part of the Registration Statement, without implying or
admitting that we are "experts" within the meaning of the Act or the rules and
regulations of the Securities and Exchange Commission issued thereunder, with
respect to any part of the Registration Statement, including this exhibit.


Mourant du Feu & Jeune London is an English partnership of Jersey lawyers
Mourant du Feu & Jeune Jersey:
      PO Box 87, 22 Grenville Street, St Helier, Jersey JE4 8PX, Channel Islands





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14 September 2004



We do not express any opinion as to any laws of any jurisdiction other than the
laws of Jersey (Channel Islands) as such laws are applied by the courts of
Jersey as at the date of this letter.

Yours faithfully

/s/ Mourant du Feu & Jeune


Mourant du Feu & Jeune