SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549
                             _________________


                                  FORM 8-K

                               CURRENT REPORT
                   Pursuant to Section 13 or 15(d) of the
                      Securities Exchange Act of 1934


                               July 23, 1997
                     (Date of earliest event reported)


                               FIRST USA BANK
           (Exact name of Registrant as specified in its charter)
       (AS SERVICER ON BEHALF OF FIRST USA CREDIT CARD MASTER TRUST)

        DELAWARE                       33-99362              76-0039224
 (State or other jurisdiction   (Commission File Number)   (IRS Employer
    of incorporation or                                    Identification
       organization)                                            Number)

 201 NORTH WALNUT STREET, WILMINGTON, DELAWARE                19801
 (Address of principal executive offices)                  (Zip code)

                               (302) 594-4000
            (Registrant's telephone number, including area code)

                               NOT APPLICABLE
            (Former name, former address and former fiscal year,
                       if changed since last report)


 ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

           On June 27, 1997, the parent corporation for First USA Bank (the
 "Bank"), First USA, Inc., was merged (the "Merger") with and into BANC ONE
 CORPORATION ("BANC ONE"), at which time the separate corporate existence of
 First USA, Inc. ceased.  As a result of the Merger, the Bank is now an
 indirect, wholly owned subsidiary of BANC ONE.  In connection with such
 merger, the Bank, in its capacity as servicer of the First USA Credit Card
 Master Trust (the "Trust"), changed the independent accountants for the
 Trust from Ernst & Young LLP  ("Ernst & Young") to Coopers & Lybrand L.L.P.
 ("Coopers & Lybrand"), who serve as independent accountants for BANC ONE.
 The sole reason for the change of the independent accountants was to align
 the independent accountants of the Trust with those of BANC ONE.

           The Trust does not have financial statements and the reports of
 independent accountants for the Trust are limited to (i) examining the
 assertion of the Servicer that it has maintained effective internal control
 over the servicing of credit card accounts under the Master Pooling and
 Servicing Agreement for the Trust, in accordance with standards established
 by the American Institute of Certified Public Accountants and (ii)
 comparing the mathematical calculations of each amount set forth in the
 monthly servicer's certificates prepared by the Servicer with the
 Servicer's computer reports, which were the source of such amounts.
 Therefore, the standards enumerated in Item 304 of Regulation S-K under
 the Securities and Exchange Act of 1934 ("Item 304"), which apply to audits
 of financial statements, are not applicable to the services performed for
 the Trust by independent accountants.  Nonetheless, the reports of Ernst &
 Young with respect to the Trust for the two fiscal years ended June 30 prior
 to their replacement did not state that either (x) the assertion of the
 Servicer in clause (i) above was not fairly stated, in all material respects
 or (y) the amounts referred to in clause (ii) above were not in agreement,
 except for such exceptions as Ernst & Young believed to be immaterial, and
 there were no disagreements (as defined in the instructions to Item 304 of
 Regulation S-K) between Ernst & Young and the Bank, in its capacity as
 servicer of the Trust, in connection with such reports.  The decision to
 change accountants was made in connection with the Merger in order to align
 the independent accountants of the Trust with those of BANC ONE.

           In the two years prior to Coopers & Lybrand's appointment, the
 Bank, in its capacity as servicer of the Trust, did not consult Coopers &
 Lybrand in any matter with respect to the Trust.

           A letter from Ernst & Young stating their agreement with the
 statements made herein will be filed with the Commission by amendment
 hereto within ten (10) days of the date hereof.


                                 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 hereunto duly authorized.


 Date: March 31, 1998                    FIRST USA BANK
                                         ________________________


                                         By: /s/Tracie H. Klein
                                             _______________________
                                             Tracie H. Klein
                                             Vice President
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SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549
                             _________________

                                  FORM 8-K

                               CURRENT REPORT
                   Pursuant to Section 13 or 15(d) of the
                      Securities Exchange Act of 1934

                               July 23, 1997
                     (Date of earliest event reported)

                               FIRST USA BANK
           (Exact name of Registrant as specified in its charter)
       (AS SERVICER ON BEHALF OF FIRST USA CREDIT CARD MASTER TRUST)

        DELAWARE                       33-99362              76-0039224
 (State or other jurisdiction   (Commission File Number)   (IRS Employer
    of incorporation or                                    Identification
       organization)                                            Number)

 201 NORTH WALNUT STREET, WILMINGTON, DELAWARE                19801
 (Address of principal executive offices)                  (Zip code)

                               (302) 594-4000
            (Registrant's telephone number, including area code)

                               NOT APPLICABLE
            (Former name, former address and former fiscal year,
                       if changed since last report)

 ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

           On June 27, 1997, the parent corporation for First USA Bank (the
 "Bank"), First USA, Inc., was merged (the "Merger") with and into BANC ONE
 CORPORATION ("BANC ONE"), at which time the separate corporate existence of
 First USA, Inc. ceased.  As a result of the Merger, the Bank is now an
 indirect, wholly owned subsidiary of BANC ONE.  In connection with such
 merger, the Bank, in its capacity as servicer of the First USA Credit Card
 Master Trust (the "Trust"), changed the independent accountants for the
 Trust from Ernst & Young LLP  ("Ernst & Young") to Coopers & Lybrand L.L.P.
 ("Coopers & Lybrand"), who serve as independent accountants for BANC ONE.
 The sole reason for the change of the independent accountants was to align
 the independent accountants of the Trust with those of BANC ONE.

           The Trust does not have financial statements and the reports of
 independent accountants for the Trust are limited to (i) examining the
 assertion of the Servicer that it has maintained effective internal control
 over the servicing of credit card accounts under the Master Pooling and
 Servicing Agreement for the Trust, in accordance with standards established
 by the American Institute of Certified Public Accountants and (ii)
 comparing the mathematical calculations of each amount set forth in the
 monthly servicer's certificates prepared by the Servicer with the
 Servicer's computer reports, which were the source of such amounts.
 Therefore, the standards enumerated in Item 304 of Regulation S-K under
 the Securities and Exchange Act of 1934 ("Item 304"), which apply to audits
 of financial statements, are not applicable to the services performed for
 the Trust by independent accountants.  Nonetheless, the reports of Ernst &
 Young with respect to the Trust for the two fiscal years ended June 30 prior
 to their replacement did not state that either (x) the assertion of the
 Servicer in clause (i) above was not fairly stated, in all material respects
 or (y) the amounts referred to in clause (ii) above were not in agreement,
 except for such exceptions as Ernst & Young believed to be immaterial, and
 there were no disagreements (as defined in the instructions to Item 304 of
 Regulation S-K) between Ernst & Young and the Bank, in its capacity as
 servicer of the Trust, in connection with such reports.  The decision to
 change accountants was made in connection with the Merger in order to align
 the independent accountants of the Trust with those of BANC ONE.

           In the two years prior to Coopers & Lybrand's appointment, the
 Bank, in its capacity as servicer of the Trust, did not consult Coopers &
 Lybrand in any matter with respect to the Trust.

           A letter from Ernst & Young stating their agreement with the
 statements made herein will be filed with the Commission by amendment
 hereto within ten (10) days of the date hereof.

                                 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 hereunto duly authorized.

 Date: March 31, 1998                    FIRST USA BANK
                                         ________________________

                                         By: /s/Tracie H. Klein
                                             _______________________
                                             Tracie H. Klein
                                             Vice President