<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/nport" xmlns:com="http://www.sec.gov/edgar/common" xmlns:ncom="http://www.sec.gov/edgar/nportcommon" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sec.gov/edgar/nport eis_NPORT_Filer.xsd">
  <headerData>
    <submissionType>NPORT-P</submissionType>
    <isConfidential>false</isConfidential>
    <filerInfo>

      <filer>
        <issuerCredentials>
          <cik>0001026708</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>

      <seriesClassInfo>
        <seriesId>S000001038</seriesId>
        <classId>C000002798</classId>
      </seriesClassInfo>


    </filerInfo>
  </headerData>
  <formData>
    <genInfo>
      <regName>Wilshire Variable Insurance Trust</regName>
      <regFileNumber>811-07917</regFileNumber>
      <regCik>0001026708</regCik>
      <regLei>549300J6DGJY7A7OPM39</regLei>
      <regStreet1>1299 Ocean Avenue</regStreet1>
      <regStreet2>Suite 700</regStreet2>
      <regCity>Santa Monica</regCity>
      <regStateConditional regCountry="US" regState="US-CA"/>
      <regZipOrPostalCode>90401</regZipOrPostalCode>
      <regPhone>610-676-3419</regPhone>
      <seriesName>WILSHIRE GLOBAL ALLOCATION FUND</seriesName>
      <seriesId>S000001038</seriesId>
      <seriesLei>549300IZPTFT3FEPNY12</seriesLei>
      <repPdEnd>2019-12-31</repPdEnd>
      <repPdDate>2019-09-30</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
    <fundInfo>
      <totAssets>507448965.39</totAssets>
      <totLiabs>217798.74</totLiabs>
      <netAssets>507231166.65</netAssets>
      <assetsAttrMiscSec>0.00000000</assetsAttrMiscSec>
      <assetsInvested>0.00000000</assetsInvested>
      <amtPayOneYrBanksBorr>0.00000000</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0.00000000</amtPayOneYrCtrldComp>
      <amtPayOneYrOthAffil>0.00000000</amtPayOneYrOthAffil>
      <amtPayOneYrOther>0.00000000</amtPayOneYrOther>
      <amtPayAftOneYrBanksBorr>0.00000000</amtPayAftOneYrBanksBorr>
      <amtPayAftOneYrCtrldComp>0.00000000</amtPayAftOneYrCtrldComp>
      <amtPayAftOneYrOthAffil>0.00000000</amtPayAftOneYrOthAffil>
      <amtPayAftOneYrOther>0.00000000</amtPayAftOneYrOther>
      <delayDeliv>0.00000000</delayDeliv>
      <standByCommit>0.00000000</standByCommit>
      <liquidPref>0.00000000</liquidPref>
      <cshNotRptdInCorD>0.00</cshNotRptdInCorD>
      <isNonCashCollateral>N</isNonCashCollateral>
      <returnInfo>
        <monthlyTotReturns>
          <monthlyTotReturn classId="C000002798" rtn1="-0.00048704" rtn2="-0.01508516" rtn3="0.01086926"/>
        </monthlyTotReturns>
        <othMon1 netRealizedGain="224716.60000000" netUnrealizedAppr="-431529.58000000"/>
        <othMon2 netRealizedGain="147050.11000000" netUnrealizedAppr="-7871518.09000000"/>
        <othMon3 netRealizedGain="240444.87000000" netUnrealizedAppr="4086803.22000000"/>
      </returnInfo>
      <mon1Flow redemption="3951608.65000000" reinvestment="0.00000000" sales="574586.19000000"/>
      <mon2Flow redemption="3739648.96000000" reinvestment="0.00000000" sales="369335.64000000"/>
      <mon3Flow redemption="5407604.64000000" reinvestment="0.00000000" sales="129903.16000000"/>

    </fundInfo>
    <invstOrSecs>
      <invstOrSec>
        <name>Wilshire Target Fd</name>
        <lei>N/A</lei>
        <title>Wilshire Large Company Growth Portfolio Institutional Class</title>
        <cusip>971897509</cusip>
        <identifiers>
          <isin value="US9718975090"/>
        </identifiers>
        <balance>1097506.63000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>47028159.22000000</valUSD>
        <pctVal>9.271543688964</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Wilshire Target Fd</name>
        <lei>N/A</lei>
        <title>Wilshire Small Company Growth Portfolio Institutional Class</title>
        <cusip>971897707</cusip>
        <identifiers>
          <isin value="US9718977070"/>
        </identifiers>
        <balance>537640.01000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15048544.07000000</valUSD>
        <pctVal>2.966801935572</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Wilshire Target Fd</name>
        <lei>N/A</lei>
        <title>Wilshire Small Company Value Portfolio Institutional Class</title>
        <cusip>971897806</cusip>
        <identifiers>
          <isin value="US9718978060"/>
        </identifiers>
        <balance>715010.42000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15072419.81000000</valUSD>
        <pctVal>2.971509008317</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Wilshire Target Fd</name>
        <lei>N/A</lei>
        <title>Wilshire Large Company Value Portfolio Institutional Class</title>
        <cusip>971897608</cusip>
        <identifiers>
          <isin value="US9718976080"/>
        </identifiers>
        <balance>3427951.26000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>67187844.72000000</valUSD>
        <pctVal>13.24600086460</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Fidelity Salem Street Trust</name>
        <lei>S4W85DGKOEJ24DPRB829</lei>
        <title>Fidelity U.S. Bond Index </title>
        <cusip>316146356</cusip>
        <identifiers>
          <isin value="US3161463563"/>
        </identifiers>
        <balance>1403369.43000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>16812365.77000000</valUSD>
        <pctVal>3.314537212103</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Vanguard Charlotte Funds</name>
        <lei>549300Z9BHDBGHMJLU94</lei>
        <title>Vanguard Total International Bond Index Fund Institutional Shares</title>
        <cusip>92203J209</cusip>
        <identifiers>
          <isin value="US92203J2096"/>
        </identifiers>
        <balance>1083334.89000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>38209221.91000000</valUSD>
        <pctVal>7.532901056209</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Wilshire Target Fd</name>
        <lei>N/A</lei>
        <title>Wilshire Income Opportunities Fund Institutional Class</title>
        <cusip>971897764</cusip>
        <identifiers>
          <isin value="US9718977641"/>
        </identifiers>
        <balance>11744804.34000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>121911069.09000000</valUSD>
        <pctVal>24.03461717369</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Wilshire Target Fd</name>
        <lei>N/A</lei>
        <title>Wilshire International Equity Fund Institutional Class</title>
        <cusip>971897814</cusip>
        <identifiers>
          <isin value="US9718978144"/>
        </identifiers>
        <balance>16452901.54000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>169464885.88000000</valUSD>
        <pctVal>33.40979360539</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>DFA Invt Dimension</name>
        <lei>N/A</lei>
        <title>DFA Emerging Markets Core Equity Portfolio Institutional Class</title>
        <cusip>233203421</cusip>
        <identifiers>
          <isin value="US2332034212"/>
        </identifiers>
        <balance>778517.02000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15414637.08000000</valUSD>
        <pctVal>3.038976721758</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2019-10-08</ncom:dateSigned>
      <ncom:nameOfApplicant>Wilshire Global Allocation Fund</ncom:nameOfApplicant>
      <ncom:signature>Jennifer L. Leamer</ncom:signature>
      <ncom:signerName>Jennifer L. Leamer</ncom:signerName>
      <ncom:title>Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
