<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-04-17</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001251390</issuerCik>
        <issuerName>EXCELSIOR ABSOLUTE RETURN FUND OF FUNDS MASTER FUND LLC</issuerName>
        <issuerTradingSymbol>NONE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001396320</rptOwnerCik>
            <rptOwnerName>Suss Steven Lawrence</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O US TRUST HEDGE FUND MANAGEMENT, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>225 HIGH RIDGE ROAD</rptOwnerStreet2>
            <rptOwnerCity>STAMFORD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06905</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CFO and Treasurer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Limited Liability Company Interests</value>
            </securityTitle>
            <postTransactionAmounts>
                <valueOwnedFollowingTransaction>
                    <value>0</value>
                </valueOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <remarks>The Reporting Person became Chief Financial Officer and Treasurer of the Issuer on April 17, 2007. 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.</remarks>

    <ownerSignature>
        <signatureName>/s/ Steven Lawrence Suss</signatureName>
        <signatureDate>2007-04-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
