Exhibit 23.2 PRICEWATERHOUSECOOPERS PRICEWATERHOUSECOOPERS LLP Southwark Towers 32 London Bridge Street London SE1 9SY Telephone +44 (0) 20 7583 5000 Facsimile +44 (0) 20 7822 4652 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 (Appendix D) of our report dated 6 June 2005 relating to the balance sheet of Gracechurch Card Funding (No. 8) PLC, which appears in such Registration Statement. We also consent to the reference to us under the heading "Experts" in such Registration Statement. /s/ PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525. The registered office of PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. All partners in PricewaterhouseCoopers UK Associates A are authorised to conduct business as agents of, and all contracts for services to clients are with, PricewaterhouseCoopers LLP. PricewaterhouseCoopers LLP is authorised and regulated by the Financial Services Authority for designated investment business. PRICEWATERHOUSECOOPERS PRICEWATERHOUSECOOPERS LLP Southwark Towers 32 London Bridge Street London SE1 9SY Telephone +44 (0) 20 7583 5000 Facsimile +44 (0) 20 7822 4652 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 (Appendix D) of our report dated 6 June 2005 relating to the consolidated financial statements of Barclaycard Funding PLC and Subsidiary, which appears in such Registration Statement. We also consent to the reference to us under the heading "Experts" in such Registration Statement. /s/ PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525. The registered office of PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. All partners in PricewaterhouseCoopers UK Associates A are authorised to conduct business as agents of, and all contracts for services to clients are with, PricewaterhouseCoopers LLP. PricewaterhouseCoopers LLP is authorised and regulated by the Financial Services Authority for designated investment business.