Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Goldman Sachs Trust

In planning and performing our audits of the financial statements of Goldman
 Sachs Structured Tax-Managed Equity Fund, Goldman Sachs Tollkeeper Fund,
 Goldman Sachs Real Estate Securities Fund, Goldman Sachs Balanced Strategy
 Portfolio, Goldman Sachs Equity Growth Strategy Portfolio (formerly Goldman
 Sachs Aggressive Growth Strategy Portfolio), Goldman Sachs Growth and Income
 Strategy Portfolio and Goldman Sachs Growth Strategy Portfolio (seven of the
 funds comprising the Goldman Sachs Trust, collectively hereafter referred to as
 the "Funds") as of and for the year ended December 31, 2006, in accordance with
 the standards of the Public Company Accounting Oversight Board (United States),
 we considered their internal control over financial reporting, including
 control activities for safeguarding securities, as a basis for designing our
 auditing procedures for the purpose of expressing our opinion on the financial
 statements and to comply with the requirements of Form N-SAR, but not for the
 purpose of expressing an opinion on the effectiveness of the Funds' internal
 control over financial reporting. Accordingly, we express no such opinion.

The management of the Funds is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of controls. A company's internal control
over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted
accounting principles. Such internal control includes policies and procedures
that provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a company's assets that could
have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis. A significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the company's ability to initiate, authorize, record, process
or report external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the company's annual or interim financial statements that is
more than inconsequential will not be prevented or detected. A material weakness
is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the
annual or interim financial statements will not be prevented or detected.

Our consideration of the Funds' internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might be
significant deficiencies or material weaknesses under standards established by
the Public Company Accounting Oversight Board (United States). However, we noted
no deficiencies in the Funds' internal control over financial reporting and its
operation, including controls for safeguarding securities, that we consider to
be a material weakness as defined above as of December 31, 2006.

This report is intended solely for the information and use of management and the
 Board of Trustees of the Funds, and the Securities and Exchange Commission and
is not intended to be and should not be used by anyone other than these
specified parties.
ERNST & YOUNG LLP

New York, New York
February 23, 2007