Exhibit 20.9

CAPITAL ONE MASTER TRUST (COMT)

Performance Summary - December 2006

Capital One Master Trust (COMT)

Series		COMT 1998-1
Size		$	591 MM
Expected Maturity (Class A)		04/15/2008
Gross Monthly Payment Rate		17.17		%
Delinquency Rate:	30 - 59 Days	1.19		%
	60 - 89 Days	0.80		%
	90 + Days	1.85		%
Excess Spread Analysis
Series		COMT 1998-1
Portfolio Yield		19.09		%
Weighted Average Coupon		6.84		%
Servicing Fee Percentage		1.50		%
Net Loss Rate		3.59		%
Excess Spread Percentage
	Dec-06	7.16		%
	Nov-06	7.07		%
	Oct-06	7.40		%
3-Month Average Excess Spread		7.21		%

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)

Series		COMT 2000-3
Size		$	1,000 MM
Expected Maturity (Class A)		8/15/2007
Gross Monthly Payment Rate		17.17		%
Delinquency Rate:	30 - 59 Days	1.19		%
	60 - 89 Days	0.80		%
	90 + Days	1.85		%

Excess Spread Analysis

Series		COMT 2000-3
Portfolio Yield		19.09	%
Weighted Average Coupon		5.63	%
Servicing Fee Percentage		2.00	%
Net Loss Rate		3.59	%
Excess Spread Percentage
	Dec-06	7.87	%
	Nov-06	7.60	%
	Oct-06	7.93	%
3-Month Average Excess Spread		7.80	%

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)

Series		COMT 2001-1			COMT 2001-6
Size		$	1,200 MM		$	1,300 MM
Expected Maturity (Class A)		2/15/2008			8/15/2008
Gross Monthly Payment Rate		17.17		%	17.17		%
Delinquency Rate:	30 - 59 Days	1.19		%	1.19		%
	60 - 89 Days	0.80		%	0.80		%
	90 + Days	1.85		%	1.85		%

Excess Spread Analysis

Series		COMT 2001-1		COMT 2001-6
Portfolio Yield		19.09	%	19.09	%
Weighted Average Coupon		5.54	%	5.51	%
Servicing Fee Percentage		2.00	%	2.00	%
Net Loss Rate		3.59	%	3.59	%
Excess Spread Percentage
	Dec-06	7.96	%	7.99	%
	Nov-06	7.74	%	7.74	%
	Oct-06	8.08	%	8.07	%
3-Month Average Excess Spread		7.93	%	7.93	%

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)

Series		COMT 2002-1			COMT 2002-2			COMT 2002-4
Size		$	1,000 MM		$	620 MM		$	750 MM
Expected Maturity (Class A)		1/15/2009			3/15/2007			5/15/2007
Gross Monthly Payment Rate		17.17		%	17.17		%	17.17		%
Delinquency Rate:	30 - 59 Days	1.19		%	1.19		%	1.19		%
	60 - 89 Days	0.80		%	0.80		%	0.80		%
	90 + Days	1.85		%	1.85		%	1.85		%

Excess Spread Analysis

Series		COMT 2002-1		COMT 2002-2		COMT 2002-4
Portfolio Yield		19.09	%	19.11	%	19.09	%
Weighted Average Coupon		5.57	%	5.50	%	5.19	%
Servicing Fee Percentage		2.00	%	2.00	%	2.00	%
Net Loss Rate		3.59	%	3.59	%	3.59	%
Excess Spread Percentage
	Dec-06	7.93	%	8.01	%	8.31	%
	Nov-06	7.72	%	7.78	%	8.26	%
	Oct-06	8.05	%	8.11	%	8.59	%
3-Month Average Excess Spread		7.90	%	7.97	%	8.38	%

Capital One Master Trust (COMT)

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