UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549

                                   FORM 8-K

                                CURRENT REPORT


                         Pursuant to Section 13 of the

                        Securities Exchange Act of 1934


Date of Report (Date of earliest event reported):  April 15, 1996

                   Sears Credit Account Trust 1991 B
              (Exact name of registrant as specified in charter)


Illinois                33-40436-01           Not Applicable  
(State of               (Commission           (IRS Employer
Organization)           File Number)        Identification No.)

c/o Sears Receivables Financing Group, Inc.
3711 Kennett Pike
Greenville, Delaware                                      19807   
 (Address of principal executive offices)               (Zip Code)


Registrant's Telephone Number, including area code: (302) 888-3176


Former name, former address and former fiscal year, if changed
since last report:  Not Applicable
<PAGE>
Item 5.     Other Events

            On April 15, 1996, Registrant made available the Monthly
Investor Certificateholders' Statement set forth as Exhibit 21.

 
Item 7.     Financial Statements and Exhibits
  
  21.       Monthly Investor Certificateholders' Statement related
            to the distribution of April 15, 1996 and reflecting
            the performance of the Trust during the Due Period
            ended in March 1996, which will accompany the
            distribution on April 15, 1996.


<PAGE>
                                  SIGNATURES


     Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.


                              Sears Credit Account Trust 1991 B
                                          (Registrant)


                        By:   Sears Receivables Financing Group, Inc.
                                    (Originator of the Trust)


                        By:   /S/Larry R. Raymond
                              Larry R. Raymond
                              Vice President, Finance

Date: April 15, 1996<PAGE>
                                 EXHIBIT INDEX



Exhibit No.


      21.   Monthly Investor Certificateholders' Statement -
            (April 15, 1996).
[{"type": "8-K", "sequence": "1", "description": "SCAT 1991B 8-K DATED 4/15/96", "secsgml_size_bytes": 2422}]
{"company-data": {"conformed-name": "SEARS CREDIT ACCOUNT TRUST 1991-B", "cik": "0000874783", "assigned-sic": "6141", "state-of-incorporation": "IL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-19321", "film-number": "96546983"}, "business-address": {"street1": "3711 KENNETT PIKE", "street2": "C/O SEARS RECEIVABLES FINANCING GROUP", "city": "GREENVILLE", "state": "DE", "zip": "19807", "phone": "3028883176"}, "mail-address": {"street1": "SEARS RECEIVABLES FINANCING GROUP INC", "street2": "3711 KENNETT PIKE", "city": "GREENVILLE", "state": "DE", "zip": "19807"}}
UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549

                                   FORM 8-K

                                CURRENT REPORT

                         Pursuant to Section 13 of the

                        Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  April 15, 1996

                   Sears Credit Account Trust 1991 B
              (Exact name of registrant as specified in charter)

Illinois                33-40436-01           Not Applicable  
(State of               (Commission           (IRS Employer
Organization)           File Number)        Identification No.)

c/o Sears Receivables Financing Group, Inc.
3711 Kennett Pike
Greenville, Delaware                                      19807   
 (Address of principal executive offices)               (Zip Code)

Registrant's Telephone Number, including area code: (302) 888-3176

Former name, former address and former fiscal year, if changed
since last report:  Not Applicable
Item 5.     Other Events

            On April 15, 1996, Registrant made available the Monthly
Investor Certificateholders' Statement set forth as Exhibit 21.

 
Item 7.     Financial Statements and Exhibits
  
  21.       Monthly Investor Certificateholders' Statement related
            to the distribution of April 15, 1996 and reflecting
            the performance of the Trust during the Due Period
            ended in March 1996, which will accompany the
            distribution on April 15, 1996.
SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.

                              Sears Credit Account Trust 1991 B
                                          (Registrant)

                        By:   Sears Receivables Financing Group, Inc.
                                    (Originator of the Trust)

                        By:   /S/Larry R. Raymond
                              Larry R. Raymond
                              Vice President, Finance

Date: April 15, 1996
EXHIBIT INDEX

Exhibit No.

      21.   Monthly Investor Certificateholders' Statement -
            (April 15, 1996).