<?xml version="1.0" encoding="UTF-8"?>
<twe:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:fee="http://www.sec.gov/edgar/feecommon" xmlns:sta="http://www.sec.gov/edgar/statecodes" xmlns:scc="http://www.sec.gov/edgar/sccommon" xmlns:twe="http://www.sec.gov/edgar/twentyfourf2filer">
  <twe:schemaVersion>X0102</twe:schemaVersion>
  <twe:headerData>
    <twe:submissionType>24F-2NT/A</twe:submissionType>
    <twe:filerInfo>
      <twe:liveTestFlag>LIVE</twe:liveTestFlag>
      <twe:filer>
        <twe:issuerCredentials>
          <twe:cik>1046292</twe:cik>
          <twe:ccc>XXXXXXXX</twe:ccc>
        </twe:issuerCredentials>
      </twe:filer>
      <twe:flags>
        <twe:confirmingCopyFlag>false</twe:confirmingCopyFlag>
      </twe:flags>
      <twe:investmentCompanyType>N-1A</twe:investmentCompanyType>
    </twe:filerInfo>
  </twe:headerData>
  <twe:formData>
    <twe:annualFilings>
      <twe:annualFilingInfo>
        <twe:item1>
          <twe:nameOfIssuer>Goldman Sachs Variable Insurance Trust</twe:nameOfIssuer>
          <twe:addressOfIssuer>
            <twe:street1>71 South Wacker Dr</twe:street1>
            <twe:street2>Suite 500</twe:street2>
            <twe:city>Chicago</twe:city>
            <twe:state>IL</twe:state>
            <twe:country>X1</twe:country>
            <twe:zipCode>60606</twe:zipCode>
          </twe:addressOfIssuer>
        </twe:item1>
        <twe:item2>
          <twe:reportSeriesClass>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MULTI-STRATEGY ALTERNATIVES PORTFOLIO</twe:seriesName>
              <twe:seriesId>S000044541</twe:seriesId>
              <twe:classInfo>
                <twe:className>Institutional Shares</twe:className>
                <twe:classId>C000138559</twe:classId>
              </twe:classInfo>
              <twe:classInfo>
                <twe:className>Service Shares</twe:className>
                <twe:classId>C000138560</twe:classId>
              </twe:classInfo>
              <twe:classInfo>
                <twe:className>Advisor Shares</twe:className>
                <twe:classId>C000141036</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
          </twe:reportSeriesClass>
        </twe:item2>
        <twe:item3>
          <twe:investmentCompActFileNo>811-08361</twe:investmentCompActFileNo>
          <twe:securitiesActFileNumbers>
            <twe:securitiesActFileNo>
              <twe:fileNumber>333-35883</twe:fileNumber>
            </twe:securitiesActFileNo>
          </twe:securitiesActFileNumbers>
        </twe:item3>
        <twe:item4>
          <twe:lastDayOfFiscalYear>04/11/2025</twe:lastDayOfFiscalYear>
          <twe:isThisFormBeingFiledLate>true</twe:isThisFormBeingFiledLate>
          <twe:isThisTheLastTimeIssuerFilingThisForm>true</twe:isThisTheLastTimeIssuerFilingThisForm>
        </twe:item4>
        <twe:item5>
          <twe:aggregateSalePriceOfSecuritiesSold>0.00</twe:aggregateSalePriceOfSecuritiesSold>
          <twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>279596.00</twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <twe:totalAvailableRedemptionCredits>279596.00</twe:totalAvailableRedemptionCredits>
          <twe:netSales>0.00</twe:netSales>
          <twe:redemptionCreditsAvailableForUseInFutureYears>(279596.00)</twe:redemptionCreditsAvailableForUseInFutureYears>
          <twe:multiplierForDeterminingRegistrationFee>0.0001531</twe:multiplierForDeterminingRegistrationFee>
          <twe:registrationFeeDue>0.00</twe:registrationFeeDue>
        </twe:item5>
        <twe:item6>
          <twe:interestDue>0</twe:interestDue>
        </twe:item6>
        <twe:item7>
          <twe:totalOfRegistrationFeePlusAnyInterestDue>0.00</twe:totalOfRegistrationFeePlusAnyInterestDue>
        </twe:item7>
        <twe:item8>
          <twe:explanatoryNotes>After a detailed review, it was determined that the Form 24F-2 registration fee for the Trust filed on June 13, 2025 was calculated incorrectly for the period ended April 11, 2025. Specifically, Items 5(i) and 5(ii) were inadvertently provided for the wrong time period. As a result of the corrections for these two items, Items 5(iv) and 5(vi) also have a change in value.  These changes resulted in a Redemption credit available for use in future years, and, therefore, no payment will be made in this filing.</twe:explanatoryNotes>
        </twe:item8>
        <twe:signature>
          <twe:signature>/s/Peter W. Fortner</twe:signature>
          <twe:nameAndTitle>Peter W. Fortner, Asst. Treasurer</twe:nameAndTitle>
          <twe:signatureDate>09/25/2025</twe:signatureDate>
        </twe:signature>
      </twe:annualFilingInfo>
    </twe:annualFilings>
  </twe:formData>
</twe:edgarSubmission>
