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| Operator: | Wigan Corporation | Fleet No: | 23 |
| Chassis: | Bristol B | Chassis No: | B166 |
| Body: | Northern Counties B32F | Body No: |
| Aug 27 | In service with Wigan Corporation, Wigan (23) |
| 1933 | Out of service with Wigan Corporation, Wigan (23) |
| Jan 33 | In service with St Helens Corporation, St Helens (74) |
| Mar 34 | Fleet number changed to 61 |
| Jun 35 | Out of service with St Helens Corporation, St Helens (61) |
| Middlehurst, St Helens (dealer) |