8-K

UNITED STATES
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

Date of Report (Date of earliest event reported) July 6, 2005

ADVANTA BUSINESS RECEIVABLES CORP.,
AS TRANSFEROR
ON BEHALF OF
ADVANTA BUSINESS CARD MASTER TRUST

(Exact Name of Registrant as Specified in Charter)

Nevada
(State or Other Jurisdiction of
Incorporation) 333-81788
(Commission File Number) 23-2852207
(IRS Employer
Identification Number)

ADVANTA BUSINESS RECEIVABLES CORP.

(Exact Name of Registrant as Specified in Charter)

Nevada
(State or Other Jurisdiction of
Incorporation) 333-81788
(Commission File Number) 23-2852207
(IRS Employer
Identification Number)

2215 B Renaissance Drive, Suite 5
Las Vegas, Nevada
(Address of Principal Executive Offices)
89119
(Zip Code)

Registrant’s telephone number, including area code: (702) 966-4241

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Information to be Included in the Report

Section 8      —     Other Events
Item 8.01      —     Other Events

     Advanta Business Receivables Corp. (the “Registrant”) registered the Advanta Business Card Master Trust Asset Backed Notes on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended (the “Act”), by the Registration Statement on Form S-3 (File No. 333-81788), as amended (the “Registration Statement”).

     As set forth in the Registration Statement, the Registrant formed Advanta Business Card Master Trust (the “Issuer”), which intends to issue $225,000,000 in initial principal balance of its AdvantaSeries Class A(2005-A2) Asset Backed Notes (the “Offered Notes”) on July 7, 2005. The Class A(2005-A2) Asset Backed Notes were registered pursuant to the Registration Statement.

     This Current Report Form 8-K is being filed to satisfy an undertaking to file copies of certain opinions to be issued in connection with the issuance of the Offered Notes, the forms of which were filed as exhibits to the Registration Statement.

     The primary assets of the Issuer are a pool of receivables in a portfolio of MasterCard®¹ and VISA®¹ revolving business purpose credit card accounts.

Section 9      —     Financial Statements and Exhibits
Item 9.01      —     Financial Statements and Exhibits

     (a)   Not applicable

     (b)   Not applicable

     (c)   Exhibits

Exhibit No.	Description
5.1	Opinion of Wolf, Block, Schorr and Solis-Cohen LLP with respect to legality, dated July 7, 2005.
8.1	Opinion of Wolf, Block, Schorr and Solis-Cohen LLP with respect to tax matters, dated July 7, 2005.
23.1	Consent of Wolf, Block, Schorr and Solis-Cohen LLP (included in opinions filed as Exhibit 5.1 and Exhibit 8.1).

¹ MasterCard® and VISA® are federally registered servicemarks of MasterCard International Inc. and VISA U.S.A., Inc., respectively.

- 2 -

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: July 6, 2005

ADVANTA BUSINESS CARD MASTER TRUST
By:	Advanta Bank Corp., as attorney-in-fact
By:	/s/ Michael Coco
Name:	Michael Coco
Title:	Vice President and Treasurer
ADVANTA BUSINESS RECEIVABLES CORP.
By:	/s/ Michael Coco
Name:	Michael Coco
Title:	President

- 3 -

EXHIBIT INDEX

Exhibit No.	Description
5.1	Opinion of Wolf, Block, Schorr and Solis-Cohen LLP with respect to legality, dated July 7, 2005.
8.1	Opinion of Wolf, Block, Schorr and Solis-Cohen LLP with respect to tax matters, dated July 7, 2005.
23.1	Consent of Wolf, Block, Schorr and Solis-Cohen LLP (included in opinions filed as Exhibit 5.1 and Exhibit 8.1).

- 4 -

EX-5.1

                                                                     EXHIBIT 5.1



                                  July 7, 2005

To the Persons Listed on
   the Appendix hereto


        Re:  Advanta Business Card Master Trust
             AdvantaSeries Class A(2005-A2) Asset Backed Notes
             --------------------------------------------------

Ladies and Gentlemen:

     We have acted as special counsel to Advanta Bank Corp., a Utah industrial
bank ("ABC"), and Advanta Business Receivables Corp., a Nevada corporation (the
"Transferor"), in connection with (a) the issuance and sale of $225,000,000
initial principal balance of a Tranche of Asset Backed Notes known as "Advanta
Business Card Master Trust, AdvantaSeries Class A(2005-A2) Asset Backed Notes"
(the "Issued Notes") and (b) the execution and delivery of the Documents (as
defined below). The AdvantaSeries consists of Class A Notes, Class B Notes,
Class C Notes and Class D Notes. Each Class of Notes may consist of multiple
Tranches. The Class A(2005-A2) Notes are a tranche of Class A Notes. Only the
Class A(2005-A2) Notes are being issued at this time.

     Wilmington Trust Company, a Delaware banking corporation ("Wilmington
Trust"), and the Transferor, have entered into the Trust Agreement, dated as of
August 1, 2000 (the "Trust Agreement"), pursuant to which Wilmington Trust has
agreed to act as owner trustee of Advanta Business Card Master Trust, a Delaware
common law trust (the "Trust"). The Issued Notes were issued pursuant to the
Master Indenture, dated as of August 1, 2000 (the "Indenture"), between the
Trust, as Issuer, and Deutsche Bank Trust Company Americas (formerly known as
Bankers Trust Company), as indenture trustee (the "Indenture Trustee"), as
supplemented by the AdvantaSeries Indenture Supplement, dated as of November 1,
2004 (the "Indenture Supplement"), between the Trust and the Indenture Trustee
and as further supplemented by the Class A(2005-A2) Terms Document, dated as of
July 7, 2005, between the Trust and the Indenture Trustee (the "Terms
Document"). The Class A(2005-A2) Notes were sold pursuant to the Underwriting
Agreement, dated June 29, 2005 (the "Underwriting Agreement"), among the
Transferor, ABC and Merrill Lynch, Pierce, Fenner and Smith Incorporated and
Deutsche Bank Securities Inc., as representatives of the underwriters listed on
Schedule A to the Underwriting Agreement (the "Underwriters").

     Pursuant to the Receivables Purchase Agreement, dated as of August 1, 2000
(the "Receivables Purchase Agreement"), between ABC, as seller, and the
Transferor, as purchaser, ABC transferred all of its right, title and interest
in, to and under the Receivables to the Transferor. The Transferor, in turn,
transferred all of its right, title and interest in, to and under


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the Receivables to the Trust, pursuant to the Transfer and Servicing Agreement,
dated as of August 1, 2000 (the "Transfer and Servicing Agreement"), among the
Transferor, ABC, as servicer (the "Servicer"), and the Trust. Under the Transfer
and Servicing Agreement, the Servicer agrees to service and administer the
Receivables, as agent for the Transferor and the Trust.

     Pursuant to the Indenture, the Trust pledged all of its right, title and
interest in, to and under certain Collateral, including the Receivables, to the
Indenture Trustee, for the benefit of all Noteholders, to secure payment of all
Series of Notes. ABC has executed a Security Agreement, dated as of August 1,
2000 (the "Security Agreement"), in favor of the Indenture Trustee, under which
ABC has granted to the Indenture Trustee, in trust for the benefit of all
Noteholders, a security interest in the Receivables.

     ABC and the Trust have entered into the Administration Agreement, dated as
of August 1, 2000 (the "Administration Agreement"), pursuant to which ABC agrees
to perform certain duties of the Trust and the Owner Trustee under the Indenture
and related documents.

     The opinions expressed herein are being furnished pursuant to Section 7(d)
of the Underwriting Agreement.

     Capitalized terms used herein, unless otherwise defined herein, shall have
the meanings assigned thereto in the Indenture or, if not defined therein, in
the Transfer and Servicing Agreement. All terms used herein that are defined in
the Uniform Commercial Code as in effect in the State of New York (the "New York
UCC") and are not otherwise defined herein have the meanings assigned thereto in
the New York UCC. The Trust Agreement, the Indenture, the Indenture Supplement,
the Terms Document, the Underwriting Agreement, the Receivables Purchase
Agreement, the Transfer and Servicing Agreement, the Security Agreement and the
Administration Agreement are herein referred to, collectively, as the
"Documents."

     We have examined (i) executed copies of the Documents, (ii) copies of the
executed and authenticated Issued Notes, (iii) the Registration Statement, as
amended to date, on Form S-3 (No. 333-81788) relating to the Class A(2005-A2)
Notes, filed with the Securities and Exchange Commission (the "Commission"), in
the form in which such Registration Statement was declared effective (the
"Registration Statement"), (iv) the Prospectus dated June 29, 2005, (the
"Prospectus") relating to the Trust and the Notes and (v) the Prospectus
Supplement dated June 29, 2005 (the "Prospectus Supplement") relating to the
Class A(2005-A2) Notes.

     In rendering the opinions expressed herein, we have assumed, with your
permission, the following:

          (a) ABC, the Transferor, the Trust and each other party to any of the
Documents (i) was, on each date it executed and delivered any of the Documents,
and is, on the date hereof, duly formed and organized, validly existing and in
good standing in its respective jurisdiction of formation and (ii) had, on each
date it executed and delivered any of the


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   the Appendix hereto
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Documents, and has, on the date hereof, the corporate or trust power, as the
case may be, to execute, deliver and perform all of its obligations under the
Documents to which it is a party;

          (b) the due authorization, execution and delivery of the Documents by
all parties thereto and that the Documents constitute the legal, valid and
binding obligations of all parties thereto (other than ABC, the Transferor and
the Trust) and are enforceable against all other parties thereto in accordance
with their terms;

          (c) except to the extent that we render an opinion with respect
thereto in paragraph 5 below, no authorization, consent, order or approval of,
or registration or declaration with, any Governmental Authority is required in
connection with the execution, delivery and performance of any of the Documents
or the consummation of any of the transactions contemplated thereby by any of
the parties thereto;

          (d) the Trust is located at its sole place of business in Wilmington,
Delaware;

          (e) except to the extent that we render an opinion with respect
thereto in paragraph 6 below, there are no actions, proceedings or
investigations pending or threatened against any Person before any Governmental
Authority (i) asserting the invalidity of any of the Documents or of the Issued
Notes, (ii) seeking to prevent the issuance of the Issued Notes or the
consummation of any of the other transactions contemplated by the Documents,
(iii) seeking any determination or ruling that would adversely affect the
performance by any Person of its obligations under, or the validity or
enforceability of, any of the Documents or any of the Issued Notes, or (iv)
seeking to affect the income tax attributes of the Trust or the Issued Notes;

          (f) except to the extent that we render an opinion with respect
thereto in paragraph 7 below, none of the execution, delivery or performance by
any Person of any of the Documents to which it is a party (i) conflicts with or
violates any Requirements of Law or (ii) conflicts with, results in any breach
of the terms or provisions of, or constitutes a default under any indenture,
contract, agreement, mortgage, deed of trust or other instrument;

          (g) all parties to the Documents will comply with all of the material
terms thereof;

          (h) the genuineness of all signatures;

          (i) the authenticity of all documents submitted to us as originals and
the conformity to authentic originals of all documents submitted to us as
copies;

          (j) the legal capacity of natural persons;

          (k) no party to any of the Documents has expressly or impliedly
waived, subordinated or agreed to any modification of any security interest
created under the Documents;



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   the Appendix hereto
July 7, 2005
Page 4 of 10

          (l) there is not and will not be any agreement, course of prior
dealing or other arrangements that modify, supplement or alter the agreements
expressed in any of the Documents, except as specifically referred to herein;

          (m) the conformity of the Receivables and the Designated Accounts to
the requirements of the Documents;

          (n) each Person that grants a security interest in the Receivables
under any of the Documents in favor of any party has sufficient rights in the
Receivables for such security interest to attach;

          (o) each of the Transferor and the Trust received the Transfer
Receivables, pursuant to the Receivables Purchase Agreement and the Transfer and
the Servicing Agreement, respectively, in good faith, for value, and without
notice or knowledge of any adverse claims, liens or encumbrances thereon or with
respect thereto or of any defense against payment thereof. The Indenture Trustee
received the security interest granted under the Indenture and under the
Security Agreement in good faith, for value, and without notice or knowledge of
any adverse claims, liens or encumbrances on the Receivables or with respect
thereto or of any defense against payment thereof; and

          (p) no Event of Default or Pay Out Event has occurred or exists.

     As to questions of fact relevant to the opinions expressed herein, we have
relied upon, and assumed the accuracy and completeness of, the representations
and warranties contained in the Documents. With your permission, all assumptions
herein have been made without any independent investigation or verification on
our part, and we express no opinion with respect to the subject matter or
accuracy of such assumptions.

     The opinions expressed in paragraphs 1, 2, 3 and 4 below, with respect to
the enforceability of certain agreements or instruments, are subject to the
following:

          (a) the effect of bankruptcy, insolvency, reorganization, moratorium
or similar laws affecting the enforcement of creditors' rights generally or the
rights of creditors of Utah industrial banks, and general principles of equity
(regardless of whether enforcement is sought in a proceeding in equity or at
law), including concepts of materiality, reasonableness, good faith and fair
dealing. Without limiting the foregoing, we point out that such laws may limit
the extent to which property acquired by a debtor after the commencement of a
bankruptcy or similar proceeding may be subject to a security interest arising
from a security agreement entered into by the debtor prior to the commencement
of such case;

          (b) limitations on the enforceability of a requirement that provisions
of a document may only be amended or waived in writing;


To the Persons Listed on
   the Appendix hereto
July 7, 2005
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          (c) limitations on the enforceability of "severability" and
"separability" provisions depending upon the materiality of the unenforceable
provisions to the document as a whole and to the undertakings of the parties
thereunder;

          (d) limitations on the enforceability of "time is of the essence"
provisions;

          (e) the fact that certain of the remedial provisions contained in the
Documents may be unenforceable in whole or in part under applicable laws and
judicial decisions, including to the extent that any such provisions contravene
public policy, but the inclusion of such provisions does not render the
applicable Document invalid, nor do such laws or judicial decisions make such
Document legally inadequate for the practical realization of the principal
benefits provided for therein. We note, however, that the unenforceability of
such provisions may result in delays in the enforcement of rights and remedies
by certain parties under the Documents;

          (f) the enforceability of the Documents in favor of any Person may be
limited if such Person fails to act in good faith and in a commercially
reasonable manner in seeking to exercise such Person's rights and remedies
thereunder. Without limiting the generality of the foregoing, we note that a
court might hold that a technical and nonmaterial breach of, or default under,
the Documents does not give rise to a right to exercise certain remedies
including, without limitation, acceleration or termination; and

          (g) limitations on the enforceability of provisions indemnifying or
holding harmless a Person against liability or requiring contribution from a
Person for liability. Without limiting the foregoing, we note that the
enforceability of provisions which purport to provide for indemnification for
losses due to securities law violations may be limited by public policy
considerations.

     We are qualified to practice law in the State of New York and express no
opinion as to the laws of any jurisdictions other than the laws of the State of
New York and the federal law of the United States of America. Furthermore, we
express no opinion herein as to applicable state "Blue Sky" laws or legal
investment laws.

     Based upon the foregoing and subject to the assumptions, qualifications,
limitations and exceptions set forth herein, it is our opinion that:

     1. Each of the Receivables Purchase Agreement, the Transfer and Servicing
Agreement, the Administration Agreement, the Security Agreement and the
Underwriting Agreement constitutes the legal, valid and binding agreement of ABC
and is enforceable against ABC in accordance with its terms.

     2. Each of the Receivables Purchase Agreement, the Transfer and Servicing
Agreement and the Underwriting Agreement constitutes the legal, valid and
binding agreement of the Transferor and is enforceable against the Transferor in
accordance with its terms.


To the Persons Listed on
   the Appendix hereto
July 7, 2005
Page 6 of 10


     3. Each of the Indenture, the Indenture Supplement, the Terms Document, the
Transfer and Servicing Agreement and the Administration Agreement constitutes
the legal, valid and binding agreement of the Trust, and is enforceable against
the Trust in accordance with its terms.

     4. The Issued Notes, assuming the due execution thereof by the Trust and
the due authentication thereof by the Indenture Trustee in accordance with the
terms of the Indenture, and further assuming that payment therefor has been made
in accordance with the terms of the Underwriting Agreement, are validly issued
and outstanding, constitute legal, valid and binding obligations of the Trust
enforceable against the Trust in accordance with their terms and are entitled to
the benefits of the Indenture, as supplemented by the Indenture Supplement and
the Terms Document.

     5. No authorization, consent, order or approval of, or registration or
declaration with, any Governmental Authority is required under the federal law
of the United States of America or the laws of the State of New York, in
connection with the execution, delivery and performance of any of the Documents
or the consummation of any transaction contemplated thereby by ABC, the
Transferor or the Trust.

     6. To our Knowledge, there are no actions, proceedings or investigations
pending or threatened against ABC, the Transferor or the Trust before any
Governmental Authority (a) asserting the invalidity of any of the Documents or
of the Issued Notes, (b) seeking to prevent the issuance of the Issued Notes or
the consummation of any of the transactions contemplated by the Documents, (c)
seeking to adversely affect the income tax attributes of the Trust or the Issued
Notes under the income tax laws of the United States of America as described in
the Prospectus under the heading "Federal Income Tax Consequences" or, (d) that
would have a material adverse effect on the Noteholders or upon the ability of
ABC, the Transferor or the Trust to perform its obligations under the Documents
or the Issued Notes.

     7. None of the execution, delivery or performance by ABC, the Transferor or
the Trust of the Documents to which it is a party (a) conflicts with or violates
any law, rule or regulation of the United States of America, the State of New
York or The City of New York or any determination of an arbitrator or
Governmental Authority applying federal, New York State or The City of New York
law or (b) to our Knowledge, conflicts with or results in any breach of the
material terms or provisions of, or constitutes a material default under, any
indenture, contract, agreement, mortgage, deed of trust or other instrument, to
which any of ABC, the Transferor or the Trust is a party or by which it or its
properties are bound.

     8. The Receivables Purchase Agreement is effective to create a valid
ownership interest or security interest in favor of the Transferor in all of
ABC's right, title and interest in, to and under the Receivables transferred to
the Transferor pursuant to the Receivables Purchase Agreement. The perfection of
such ownership interest or security interest (to the extent comprising an
interest in accounts) is governed by Utah law.


To the Persons Listed on
   the Appendix hereto
July 7, 2005
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     9. The Transfer and Servicing Agreement is effective to create a valid
ownership interest or security interest in favor of the Trust to the extent of
the Transferor's right, title and interest in, to and under the Receivables
transferred to the Trust pursuant to the Transfer and Servicing Agreement. The
perfection of such ownership interest or security interest (to the extent
comprising an interest in accounts) is governed by Nevada law.

     10. The Indenture is effective to create a valid security interest in favor
of the Indenture Trustee, for the benefit of the Noteholders, in all of the
Trust's right, title and interest in, to and under the Receivables transferred
to the Indenture Trustee pursuant to the Indenture. The perfection of such
security interest (to the extent comprising an interest in accounts) is governed
by Delaware law.

     11. The Security Agreement is effective to create a valid security interest
in favor of the Indenture Trustee, for the benefit of the Noteholders, in all of
ABC's right, title and interest in, to and under the Receivables in which a
security interest is granted to the Indenture Trustee pursuant to the Security
Agreement. The perfection of such security interest (to the extent comprising an
interest in accounts) is governed by Utah law.

     12. The Registration Statement is effective under the Securities Act of
1933, as amended (the "Securities Act"), and to our Knowledge, no stop order
suspending the effectiveness of the Registration Statement has been issued under
the Securities Act, and to our Knowledge, no proceedings for that purpose have
been initiated or threatened by the Commission.

     13. The Registration Statement as of its effective date, the Prospectus as
of the date thereof and the Prospectus Supplement as of the date thereof (in
each case, other than any information incorporated by reference therein and
financial or statistical information included or incorporated by reference
therein, as to which no opinion is expressed) complied as to form in all
material respects with the requirements of the Securities Act and the rules and
regulations of the Commission thereunder.

     14. The Indenture has been duly qualified under the Trust Indenture Act of
1939, as amended (the "TIA"), and complies as to form with the TIA and the rules
and regulations of the Commission thereunder. The Trust is not now, and
immediately following the sale of the Issued Notes and the application of
proceeds therefrom as described in the Prospectus Supplement and Prospectus,
will not be, required to be registered pursuant to the Investment Company Act of
1940, as amended.

     15. The Underwriting Agreement, the Documents and the Issued Notes conform
in all material respects to the descriptions thereof contained in the
Prospectus.

     16. The statements in the Prospectus set forth under the captions
"Prospectus Summary - Tax Status" and " - ERISA Considerations," "Risk Factors -
If a receiver or conservator were appointed for a seller or a transferor that is
a bank, or if a seller or a transferor that is not a bank became a debtor in a
bankruptcy case, delays or reductions in payment of your



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   the Appendix hereto
July 7, 2005
Page 8 of 10


notes could occur," "Material Legal Aspects of the Receivables," "ERISA
Considerations" and "Federal Income Tax Consequences," and the statements in the
Prospectus Supplement set forth under the captions "Summary of Terms - Tax
Status, " " - ERISA Considerations," and "ERISA Considerations," to the extent
that they constitute matters of United States federal law or of New York State
law, or legal conclusions with respect thereto, while not purporting to discuss
all possible consequences of an investment in the Issued Notes, have been
reviewed by us and are correct in all material respects.

     We express no opinion as to:

          (i) the existence of, or the right, title or interest of any of ABC,
the Transferor, the Trust or any other Person in, to or under, any Receivables
or any other Collateral;

          (ii) the perfection or priority of any security interest in any
Receivables or any other Collateral;

          (iii) the accuracy or legal sufficiency of the description of any
Collateral in the Documents or in any Uniform Commercial Code financing
statement whether pursuant to the New York UCC or otherwise;

          (iv) the enforceability of any provision of the Documents by which any
Person agrees not to institute, consent to, or seek relief with respect to
itself or any third party pursuant to any bankruptcy, insolvency, receivership
or similar proceedings during specified periods of time;

          (v) the enforceability of any waiver of rights or defenses set forth
in the Documents to the extent such rights or defenses may not be waived under
applicable law. Without limiting the foregoing, we note that certain rights and
duties described in Sections 1-102(3) and 9-602 of the New York UCC may not be
waived, released or disclaimed by agreement;

          (vi) the characterization of the transfers of the Receivables or
interests therein contemplated by the Documents. As used herein the term
"security interest" has the meaning set forth in Section 1-201(37) of the New
York UCC, which definition includes both (a) an interest in personal property
which secures payment and (b) an interest of a buyer of accounts or chattel
paper that is subject to Article 9 of the New York UCC;

          (vii) (a) any forum selection or waiver of venue provision; (b) any
waiver of jury trial provision; (c) whether a federal or state court outside the
State of New York would give effect to the choice of law provided in the
Documents; (d) any provision purporting to establish evidentiary standards or to
establish certain determinations as conclusive; or (e) the effect of the law of
any jurisdiction other than the State of New York wherein the enforcement of any
Document may be sought that limits the rates of interest legally chargeable or
collectible; and


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   the Appendix hereto
July 7, 2005
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          (viii) any provision of the Documents (a) that authorizes or permits
(1) any Person to make determinations in its sole discretion or (2) any Person
to set-off or apply any deposit or property or any indebtedness with respect to
such Person's interest, (b) restricting access to legal or equitable remedies,
(c) purporting to appoint any Person as the attorney-in-fact of any other Person
or (d) stating that all rights or remedies of any Person are cumulative and may
be enforced in addition to any other right or remedy and that the election of a
particular remedy does not preclude recourse to any additional remedies.

     We call your attention to the following:

               (i) under certain circumstances described in Section 9-315 of the
          New York UCC, the rights of a secured party to enforce a security
          interest in proceeds of collateral may be limited; and

               (ii) under certain circumstances described in Sections 9-320,
          9-330 and 9-331 of the New York UCC, purchasers of collateral may take
          the same free of a security interest therein.

     Whenever our opinion with respect to any item is stated to be "to our
Knowledge," we are referring to the actual present knowledge of the particular
Wolf, Block, Schorr and Solis-Cohen LLP attorneys who have been involved in the
transaction referred to herein. We have not undertaken any independent
investigation, examination or inquiry to determine the existence or absence of
any facts (and have not undertaken the review of any court file or indices) and
no inference as to our knowledge concerning any facts should be drawn as a
result of the limited representation undertaken by us.

     The foregoing opinions are being rendered for the benefit only of the
Persons listed on the Appendix attached hereto in connection with the
transactions contemplated by the Documents and may not be disclosed to, quoted
to or relied upon by any other Person or for any other purpose without the
express prior written consent of the undersigned. However, each of you (and each
of your employees, representatives or other agents) may disclose to any and all
Persons, without limitation of any kind, the tax treatment and tax structure of
the transactions contemplated by the documents referred to herein and all
materials of any kind (including opinions or other tax analyses) that are
provided to you relating to such tax treatment and tax structure. This opinion
letter is based upon the current state of the law and facts as of the date
hereof and we hereby expressly disclaim any obligation to advise you of any
changes that may occur hereafter with respect to any of the matters addressed
herein.

     We hereby consent to the filing of this opinion letter as Exhibit 5.1 to
the Registration Statement.

                                        Very truly yours,

                           /s/ Wolf, Block, Schorr and Solis-Cohen LLP
                           -------------------------------------------
                              WOLF, BLOCK, SCHORR and SOLIS-COHEN LLP


                                    APPENDIX
                                    --------

Advanta Business Card Master Trust      Richards, Layton & Finger
c/o Wilmington Trust Company            One Rodney Square
Rodney Square North                     P.O. Box 551
1100 North Market Street                Wilmington, Delaware 19899
Wilmington, Delaware 19890-0001

Advanta Business Receivables Corp.
2215 B Renaissance Drive,
Suite 5
Las Vegas, Nevada 89119

Advanta Bank Corp.
11850 South Election Road
Draper, Utah 84020

Deutsche Bank Trust Company Americas,
  as Indenture Trustee
60 Wall Street, 26th Floor
New York, New York 10005

Moody's Investors Service, Inc.
99 Church Street
New York, New York 10007

Standard & Poor's Ratings Services,
a division of The McGraw-Hill Companies, Inc.
55 Water Street
New York, New York 10041

Wilmington Trust Company,
  as Owner Trustee
Rodney Square North
1100 North Market Street
Wilmington, Delaware 19890-0001

Merrill Lynch, Pierce, Fenner & Smith
  Incorporated,
as a Representative of the Underwriters
4 World Financial Center, 10th Floor
New York, New York  10080

Deutsche Bank Securities Inc.,
  as a Representative of the Underwriters
60 Wall Street, 19th Floor
New York, New York 10005

EX-8.1

                                                                     EXHIBIT 8.1




                                  July 7, 2005

To the Persons Listed on
     the Appendix hereto

        Re:  Advanta Business Card Master Trust
             AdvantaSeries Class A(2005-A2) Asset Backed Notes
             --------------------------------------------------

Ladies and Gentlemen:

     We have acted as special counsel to Advanta Bank Corp. and Advanta Business
Receivables Corp. (both as described below) and to Advanta Business Card Master
Trust, a common law trust organized under the laws of the State of Delaware (the
"Issuer") as issuer of the asset backed notes described below in connection with
the transactions described in (a) the Trust Agreement dated as of August 1, 2000
(the "Trust Agreement") between Advanta Business Receivables Corp., a Nevada
corporation, as Transferor (the "Transferor") and Wilmington Trust Company, a
Delaware corporation, as owner trustee (the "Owner Trustee"); (b) the Master
Indenture dated as of August 1, 2000 (the "Master Indenture") between the
Issuer, as issuer, and Deutsche Bank Trust Company Americas (formerly known as
Bankers Trust Company), a New York banking corporation, as indenture trustee
(the "Indenture Trustee"); (c) the Transfer and Servicing Agreement dated as of
August 1, 2000 (the "Transfer and Servicing Agreement") among the Transferor,
Advanta Bank Corp., a Utah industrial bank, as servicer (the "Servicer"), and
the Issuer, as issuer; (d) the AdvantaSeries Indenture Supplement dated as of
November 1, 2004 (the "AdvantaSeries Indenture Supplement") between the Issuer
and the Indenture Trustee; (e) the Class A(2005-A2) Terms Document dated as of
July 7, 2005 between the Issuer and the Indenture Trustee (the "Terms
Document"); (f) the form of Class A(2005-A2) Asset Backed Notes (the "Offered
Notes") to be issued by the Trust; (g) the Receivables Purchase Agreement dated
as of August 1, 2000 (the "Receivables Purchase Agreement") between the
Servicer, as seller, and the Transferor, as purchaser, pursuant to which the
Servicer has agreed to sell and the Transferor has agreed to purchase certain
credit card receivables (the "Receivables"); and (h) the Administration
Agreement dated as of August 1, 2000 (the "Administration Agreement") between
the Issuer and the Servicer, as administrator.

     The Transferor has conveyed and has agreed to convey from time to time
additional Receivables to the Issuer, and the Issuer proposes to issue the
Offered Notes (which will be offered pursuant to a prospectus dated June 29,
2005 (the "Prospectus") and a prospectus supplement dated June 29, 2005 (the
"Class A(2005-A2) Prospectus Supplement")). Terms used and not defined herein
that are defined in the Trust Agreement or in the Master Indenture shall have
the meanings provided in the Trust Agreement or the Master Indenture, as the
case may be.


To the Persons Listed on
   the Appendix hereto
July 7, 2005
Page 2 of 5


     We have reviewed originals or copies, identified to our satisfaction, of
the Trust Agreement, the Master Indenture, the Transfer and Servicing Agreement,
the AdvantaSeries Indenture Supplement, the Terms Document, the Receivables
Purchase Agreement, the Administration Agreement, and such other documents as we
have deemed necessary or appropriate as a basis for the opinion set forth below.

     In rendering this opinion, we have assumed that the Offered Notes will be
issued in accordance with the Trust Agreement, the Master Indenture, the
AdvantaSeries Indenture Supplement and the Terms Document; that the Issuer will
be governed by the terms of the Trust Agreement, and that the parties thereto
(including the Noteholders) will comply with the terms of the Trust Agreement
and the other agreements referred to above. We have relied on representations
from the Servicer contained in an officer's certificate, a copy of which is
attached hereto, that none of the Receivables are secured by real property, and
that 100% of the beneficial interest in the Trust will be owned directly by the
Servicer. We have not independently verified the accuracy of these
representations.

     Based upon the foregoing, and subject to the qualifications stated herein,
we are of the opinion that, for Federal income tax purposes:

     1. although no transaction closely comparable to that contemplated herein
has been the subject of any Treasury regulation, revenue ruling or judicial
decision, the Issuer will not be classified as an association or as a publicly
traded partnership taxable as a corporation for Federal income tax purposes. As
a result, we are of the opinion that the Issuer will not be subject to Federal
income tax; and

     2. although no transaction closely comparable to that contemplated herein
has been the subject of any Treasury regulation, revenue ruling or judicial
decision, the Offered Notes will be characterized as debt for Federal income tax
purposes.

There are no existing regulations under section 385 of the Code defining
instruments as equity or indebtedness for Federal income tax purposes.
Furthermore, there are no controlling regulations, published rulings, or
judicial decisions involving securities with terms substantially the same as the
Offered Notes that discuss, for Federal income tax purposes whether the
securities constitute equity or debt. In general, whether a transaction
constitutes the issuance of indebtedness for Federal income tax purposes is a
question of fact, the resolution of which is based primarily upon the economic
substance of the instruments and the transaction pursuant to which they are
issued rather than the form of the transaction or the manner in which the
instruments are labeled. The Internal Revenue Service and the courts have set
forth various factors to be taken into account in determining whether or not a
transaction constitutes the issuance of indebtedness for Federal income tax
purposes, which we have reviewed as they apply to this transaction. Therefore,
our opinion regarding the characterization of the Offered Notes as debt for
Federal income tax purposes is based upon rulings and judicial decisions under
the Code involving situations that we consider to be analogous and an analysis
of all of the facts and circumstances surrounding the issuance and sale of the
Offered Notes.


To the Persons Listed on
   the Appendix hereto
July 7, 2005
Page 3 of 5



     3. the issuance of the Offered Notes will not adversely affect the tax
characterization as debt of Notes of any outstanding Series, Class or Tranche
that were characterized as debt for Federal income tax purposes at the time of
their issuance; and

     4. the issuance of the Offered Notes will not cause or constitute an event
in which gain or loss would be recognized by any Noteholder.

     You should be aware that this opinion represents conclusions as to the
application to the Issuer and the Notes of existing law, regulations, and
administrative rules and practices. Our analysis is based on provisions of the
Internal Revenue Code of 1986, and the Treasury Regulations promulgated
thereunder as in effect on the date hereof and on existing judicial and
administrative interpretations thereof. These authorities are subject to change
and to differing interpretations, which could apply retroactively. Our opinion
is not binding on the courts or the Internal Revenue Service. We do not express
any opinion, either implicitly or otherwise, on any issues not expressly
addressed herein.

     The foregoing opinions are being rendered for the benefit only of the
addressees listed on the Appendix attached hereto in connection with the
transactions contemplated by the documents referred to above and may not be
disclosed to, quoted to or relied upon by any other person or entity or for any
other purpose without the express prior written consent of the undersigned.
However, each of you (and each of your employees, representatives or other
agents) may disclose to any and all persons, without limitation of any kind, the
tax treatment and tax structure of the transactions contemplated by the
documents referred to herein and all materials of any kind (including opinions
or other tax analyses) that are provided to you relating to such tax treatment
and tax structure. This opinion letter is based upon the current state of the
law and facts as of the date hereof and we hereby expressly disclaim any
obligation to advise you of any changes that may occur hereafter with respect to
any of the matters addressed herein.

     We hereby consent to the filing of this opinion letter as Exhibit 8.1 to
the registration statement of which the Prospectus is a part and the use of our
name under the captions "Summary of Terms -- Tax Status" and "Legal Matters" in
the Prospectus Supplement and "Prospectus Summary -- Tax Status" and "Legal
Matters" and "Federal Income Tax Consequences" in the Prospectus.

                                                Very truly yours,

                                    /s/ Wolf, Block, Schorr and Solis-Cohen LLP
                                ------------------------------------------------
                                      WOLF, BLOCK, SCHORR and SOLIS-COHEN LLP



                                    APPENDIX
                                    --------

Advanta Business Card Master Trust
c/o Wilmington Trust Company
Rodney Square North
1100 North Market Street
Wilmington, Delaware  19890-0001

Advanta Business Receivables Corp.
2215 B Renaissance Drive,
Suite 5
Las Vegas, Nevada 89119

Advanta Bank Corp.
11850 South Election Road
Draper, Utah 84020

Merrill Lynch, Pierce, Fenner & Smith
  Incorporated,
as a Representative of the Underwriters
4 World Financial Center, 10th Floor
New York, New York  10080

Deutsche Bank Trust Company Americas,
  as Indenture Trustee
60 Wall Street, 26th Floor
New York, New York 10005

Deutsche Bank Securities Inc.
  as a Representative of the Underwriters
60 Wall Street, 19th Floor
New York, New York 10005

Moody's Investors Service, Inc.
99 Church Street
New York, New York 10007

Standard & Poor's Ratings Services,
a division of The McGraw-Hill Companies, Inc.
55 Water Street
New York, New York 10041

Wilmington Trust Company,
  as Owner Trustee
Rodney Square North
1100 North Market Street
Wilmington, Delaware 19890-0001

                               ADVANTA BANK CORP.

     In connection with the opinion that Wolf, Block, Schorr and Solis-Cohen LLP
("Wolf Block") proposes to render regarding certain federal tax matters in
connection with the execution and delivery of the Class A(2005-A2) Terms
Document, we recognize that Wolf Block will be relying on this certification as
part of the factual basis for its opinion and hereby certify to you as follows:

     None of the Receivables transferred to the Trust are secured by real
property, and we will not in the future transfer to the Trust any Receivables
that are secured by real property;

     One hundred percent of the beneficial interest in the Trust is owned
directly by Advanta Bank Corp.; and

     We will take or cause to be taken such acts or actions as may be necessary
to ensure that the Trust complies with the private placement safe harbor from
publicly traded partnership status (within the meaning of Section 7704 of the
Internal Revenue Code of 1986) set forth in Treasury Regulation Section
1.7704-1(h)(1).

     Capitalized terms that are used but not defined herein shall have the
meanings ascribed thereto in the opinion of Wolf Block delivered to us on the
date hereof.

                                           ADVANTA BANK CORP.


                                           By:__________________________________
                                           Name:  Michael Coco
                                           Title: Vice President and Treasurer

Dated: July 7, 2005