-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UhTexy9ZIr9BjoUHvgCjWgiHVs9cl+1Fx4inNfjD5KufGcGX5Es9009V6NbCYhXG
 NZ1XlYjGJHkDFGEHU+6uhg==

<SEC-DOCUMENT>0000902664-07-002258.txt : 20070712
<SEC-HEADER>0000902664-07-002258.hdr.sgml : 20070712
<ACCEPTANCE-DATETIME>20070712185859
ACCESSION NUMBER:		0000902664-07-002258
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070701
FILED AS OF DATE:		20070712
DATE AS OF CHANGE:		20070712

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EXCELSIOR DIRECTIONAL HEDGE FUND OF FUNDS MASTER FUND, LLC
		CENTRAL INDEX KEY:			0001119896
		IRS NUMBER:				562205908
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		US TRUST HEDGE FUND MANAGEMENT INC.
		STREET 2:		225 HIGH RIDGE ROAD
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06905
		BUSINESS PHONE:		203-352-4400

	MAIL ADDRESS:	
		STREET 1:		US TRUST HEDGE FUND MANAGEMENT INC.
		STREET 2:		225 HIGH RIDGE ROAD
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06905

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXCELSIOR DIRECTIONAL HEDGE FUND OF FUNDS LLC
		DATE OF NAME CHANGE:	20031009

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXCELSIOR HEDGE FUND OF FUNDS I LLC
		DATE OF NAME CHANGE:	20000823

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BANK OF AMERICA CORP /DE/
		CENTRAL INDEX KEY:			0000070858
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-10083
		FILM NUMBER:		07977329

	BUSINESS ADDRESS:	
		STREET 1:		BANK OF AMERICA CORPORATE CENTER
		STREET 2:		100 N TRYON ST
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28255
		BUSINESS PHONE:		7043868486

	MAIL ADDRESS:	
		STREET 1:		BANK OF AMERICA CORPORATE CENTER
		STREET 2:		100 N TRYON ST
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28255

	FORMER NAME:	
		FORMER CONFORMED NAME:	BANKAMERICA CORP/DE/
		DATE OF NAME CHANGE:	19981022

	FORMER NAME:	
		FORMER CONFORMED NAME:	NATIONSBANK CORP
		DATE OF NAME CHANGE:	19920703

	FORMER NAME:	
		FORMER CONFORMED NAME:	NCNB CORP
		DATE OF NAME CHANGE:	19920107
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>form3_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-07-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001119896</issuerCik>
        <issuerName>EXCELSIOR DIRECTIONAL HEDGE FUND OF FUNDS MASTER FUND, LLC</issuerName>
        <issuerTradingSymbol>NONE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000070858</rptOwnerCik>
            <rptOwnerName>BANK OF AMERICA CORP /DE/</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>BANK OF AMERICA CORPORATE CENTER</rptOwnerStreet1>
            <rptOwnerStreet2>100 N TRYON ST</rptOwnerStreet2>
            <rptOwnerCity>CHARLOTTE</rptOwnerCity>
            <rptOwnerState>NC</rptOwnerState>
            <rptOwnerZipCode>28255</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Ult. Parent of Inv. Adviser</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Limited Liability Company Interest</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This filing is made on behalf of Bank of America Corporation, the ultimate parent of U.S. Trust Hedge Fund Management, Inc.,
 the Issuer's investment adviser.  The filing of this statement with the inclusion of the foregoing information shall not be
 deemed an admission that the Reporting Person is, for purposes of Section 16 of the Act or otherwise, the beneficial owner
 of any equity securities covered by this statement.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Lucille E. Reymann, Senior Vice President</signatureName>
        <signatureDate>2007-07-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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