Exhibit 20.10

CAPITAL ONE MASTER TRUST (COMT)

Performance Summary - August 2006

Capital One Master Trust (COMT)

Series		COMT 1998-1
Size		$	591 MM
Expected Maturity (Class A)		4/15/2008
Gross Monthly Payment Rate		17.95		%
Delinquency Rate:	30 to 59 days	1.13		%
	60 to 89 days	0.74		%
	90 + days	1.59		%

Excess Spread Analysis
Series		COMT 1998-1
Portfolio Yield		18.65	%
Weighted Average Coupon		6.33	%
Servicing Fee Percentage		1.50	%
Net Loss Rate		2.42	%
Excess Spread Percentage:	Aug-06	8.40	%
	Jul-06	8.55	%
	Jun-06	7.91	%
3-Month Average Excess Spread		8.29	%

Capital One Master Trust (COMT)

Note: Servicing Fee Percentage includes 0.75% paid as Servicer Interchange to Capital One Bank as the Servicer of the Capital One Master Trust.

CAPITAL ONE MASTER TRUST (COMT)

Performance Summary - August 2006

Capital One Master Trust (COMT)

Series		COMT 2000-3
Size		$	1000 MM
Expected Maturity (Class A)		8/15/2007
Gross Monthly Payment Rate		17.95		%
Delinquency Rate:	30 to 59 days	1.13		%
	60 to 89 days	0.74		%
	90 + days	1.59		%

Excess Spread Analysis
Series		COMT 2000-3
Portfolio Yield		18.65	%
Weighted Average Coupon		5.70	%
Servicing Fee Percentage		2.00	%
Net Loss Rate		2.42	%
Excess Spread Percentage:	Aug-06	8.53	%
	Jul-06	8.43	%
	Jun-06	8.24	%
3-Month Average Excess Spread		8.40	%

Capital One Master Trust (COMT)

Note: Servicing Fee Percentage includes 0.75% paid as Servicer Interchange to Capital One Bank as the Servicer of the Capital One Master Trust.

CAPITAL ONE MASTER TRUST (COMT)

Performance Summary - August 2006

Capital One Master Trust (COMT)

Series		COMT 2001-1			COMT 2001-6
Size		$	1200 MM		$	1300 MM
Expected Maturity (Class A)		2/15/2008			8/15/2008
Gross Monthly Payment Rate		17.95		%	17.95		%
Delinquency Rate:	30 to 59 days	1.13		%	1.13		%
	60 to 89 days	0.74		%	0.74		%
	90 + days	1.59		%	1.59		%

Excess Spread Analysis
Series		COMT 2001-1		COMT 2001-6
Portfolio Yield		18.65	%	18.65	%
Weighted Average Coupon		5.58	%	5.57	%
Servicing Fee Percentage		2.00	%	2.00	%
Net Loss Rate		2.42	%	2.42	%
Excess Spread Percentage:	Aug-06	8.65	%	8.66	%
	Jul-06	8.60	%	8.57	%
	Jun-06	8.35	%	8.37	%
3-Month Average Excess Spread		8.53	%	8.53	%

CAPITAL ONE MASTER TRUST (COMT)

Performance Summary - August 2006

Capital One Master Trust (COMT)

Series		COMT 2001-8
Size		$	1000 MM
Expected Maturity (Class A)		10/16/2006
Gross Monthly Payment Rate		17.95		%
Delinquency Rate:	30 to 59 days	1.13		%
	60 to 89 days	0.74		%
	90 + days	1.59		%

Excess Spread Analysis
Series		COMT 2001-8
Portfolio Yield		18.68	%
Weighted Average Coupon		4.88	%
Servicing Fee Percentage		2.00	%
Net Loss Rate		2.42	%
Excess Spread Percentage:	Aug-06	9.37	%
	Jul-06	9.54	%
	Jun-06	8.84	%
3-Month Average Excess Spread		9.25	%

Capital One Master Trust (COMT)

Note: Servicing Fee Percentage includes 0.75% paid as Servicer Interchange to Capital One Bank as the Servicer of the Capital One Master Trust.

CAPITAL ONE MASTER TRUST (COMT)

Performance Summary - August 2006

Capital One Master Trust (COMT)

Series		COMT 2002-1			COMT 2002-2			COMT 2002-4
Size		$	1000 MM		$	620 MM		$	750 MM
Expected Maturity (Class A)		1/15/2009			3/15/2007			5/15/2007
Gross Monthly Payment Rate		17.95		%	17.95		%	17.95		%
Delinquency Rate:	30 to 59 days	1.13		%	1.13		%	1.13		%
	60 to 89 days	0.74		%	0.74		%	0.74		%
	90 + days	1.59		%	1.59		%	1.59		%

Excess Spread Analysis
Series		COMT 2002-1		COMT 2002-2		COMT 2002-4
Portfolio Yield		18.65	%	18.65	%	18.65	%
Weighted Average Coupon		5.61	%	5.54	%	5.16	%
Servicing Fee Percentage		2.00	%	2.00	%	2.00	%
Net Loss Rate		2.42	%	2.42	%	2.42	%
Excess Spread Percentage:	Aug-06	8.62	%	8.68	%	9.07	%
	Jul-06	8.57	%	8.63	%	9.25	%
	Jun-06	8.32	%	8.39	%	8.57	%
3-Month Average Excess Spread		8.50	%	8.57	%	8.96	%

Capital One Master Trust (COMT)

Note: Servicing Fee Percentage includes 0.75% paid as Servicer Interchange to Capital One Bank as the Servicer of the Capital One Master Trust.