EXHIBIT 5.1 AQJ/B1227/31730/LEXS 12 November 2004 0207 006 2685 Gracechurch Card Funding (No. 7) PLC 54 Lombard Street London EC3P 3AH United Kingdom Ladies and Gentlemen RE: GRACECHURCH CARD FUNDING (NO.7) PLC We have acted as special outside counsel of Gracechurch Card Funding (No. 7) PLC (the "SELLER") and have examined the Registration Statement on Form F-1 (Registration No. 333-120127) (the "REGISTRATION STATEMENT") filed by the Seller with the Securities and Exchange Commission (the "COMMISSION") with respect to the issuance by the Seller of a series of its Floating Rate Asset Backed Class A Notes, Class B Notes and Class C Notes, Series 04-2 (the Class A Notes, Class B Notes and the Class C Notes, together the "NOTES"). The Notes to be issued by the Seller are constituted pursuant to the Trust Deed (the "TRUST DEED"), a form of which is attached to the Registration Statement as Exhibit 4.4. Terms used herein and not defined herein shall have the meaning set forth in the Trust Deed. We are familiar with the proceedings to date with respect to the proposed offering and sale to the public of the Notes and have examined such records, documents and matters of law and satisfied ourselves as to such matters of fact as we have considered relevant for the purposes of this opinion. Based on the foregoing, it is our opinion that when: 1. the Trust Deed pertaining to the Notes shall have been duly executed and delivered by the parties thereto, 2. the Notes shall have been duly executed by the Seller and authenticated by the Note Trustee in accordance with the Trust Deed and delivered by the Seller, in the case of the Class A Notes, the Class B Notes and the Class C Notes, in accordance with the Underwriting Agreement (the "UNDERWRITING AGREEMENT"), a form of which is attached to the Registration Statement as Exhibit 1.1, 3. the Seller shall have received the agreed purchase price for the Notes in accordance with the Underwriting Agreement, and 4. the Registration Statement shall have been declared effective by the Commission under the Securities Act of 1933, as amended (the "SECURITIES ACT") 5. The Notes will be legally issued, fully paid and non-assessable, and will be entitled to the benefits of the Trust Deed. 6. We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to us under the heading "Legal Matters" in the Prospectus which forms a part of the Registration Statement, and to the filing of this consent as an exhibit to the Registration Statement. In giving such consent, we do not consider that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder. Yours sincerely S/ CLIFFORD CHANCE LIMITED LIABILITY PARTNERSHIP CLIFFORD CHANCE LIMITED LIABILITY PARTNERSHIP - 2 -