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        <fairValLevel>2</fairValLevel>
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              <counterpartyName>Morgan Stanley &amp; Co. LLC</counterpartyName>
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            <putOrCall>Call</putOrCall>
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              <indexBasketInfo>
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        <fairValLevel>1</fairValLevel>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      </invstOrSec>
      <invstOrSec>
        <name>Morgan Stanley &amp; Co. LLC</name>
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        <fairValLevel>2</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="OPT">
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              <counterpartyName>Morgan Stanley &amp; Co. LLC</counterpartyName>
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            <putOrCall>Put</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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              <indexBasketInfo>
                <indexName>S&amp;P 500 Index</indexName>
                <indexIdentifier>SPX INDEX</indexIdentifier>
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            <exercisePrice>4193.80000000</exercisePrice>
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            <expDt>2024-04-30</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-167049.70000000</unrealizedAppr>
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      </invstOrSec>
      <invstOrSec>
        <name>Chicago Mercantile Exchange</name>
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        <fairValLevel>1</fairValLevel>
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            <payOffProf>Long</payOffProf>
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        <fairValLevel>2</fairValLevel>
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      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Financial Square Treasury Solutions Fund</name>
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        <balance>519760.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      </invstOrSec>
      <invstOrSec>
        <name>United States Treasury</name>
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        <balance>1150000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1136909.81000000</valUSD>
        <pctVal>21.11134325321</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <debtSec>
          <maturityDt>2024-03-21</maturityDt>
          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2024-01-30</ncom:dateSigned>
      <ncom:nameOfApplicant>GOLDMAN SACHS VARIABLE INSURANCE TRUST</ncom:nameOfApplicant>
      <ncom:signature>Peter Fortner</ncom:signature>
      <ncom:signerName>Peter Fortner</ncom:signerName>
      <ncom:title>Vice President</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
