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

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-09-26</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001251391</issuerCik>
        <issuerName>EXCELSIOR ABSOLUTE RETURN FUND OF FUNDS LLC</issuerName>
        <issuerTradingSymbol>NONE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001376822</rptOwnerCik>
            <rptOwnerName>McDonough Kristina H</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>Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Limited Liability Company Interests</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>119806</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Amount of securities owned as of September 30, 2006.</footnote>
    </footnotes>

    <remarks>The Reporting Person became a Vice President of the Issuer on September 26, 2006. 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/ Kristina H. McDonough</signatureName>
        <signatureDate>2006-11-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
