<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001900188</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000886982</issuerCik>
      <issuerName>GOLDMAN SACHS GROUP INC</issuerName>
      <secFileNumber>001-14965</secFileNumber>
      <issuerAddress>
        <com:street1>200 WEST STREET</com:street1>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10282</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>212-902-1000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>COLEMAN DENIS P.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Managing Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock, par value $0.01</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Goldman Sachs &amp; Co. LLC</name>
        <address>
          <com:street1>200 West Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10282</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>11623</noOfUnitsSold>
      <aggregateMarketValue>10794861.25</aggregateMarketValue>
      <noOfUnitsOutstanding>299928511</noOfUnitsOutstanding>
      <approxSaleDate>02/09/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par $.01 per share</securitiesClassTitle>
      <acquiredDate>02/09/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Employee Compensation Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>The Goldman Sachs Group, Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>11623</amountOfSecuritiesAcquired>
      <paymentDate>02/09/2026</paymentDate>
      <natureOfPayment>Employee Compensation Awards</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>All of the shares of Common Stock proposed to be sold by this person were acquired on various dates pursuant to employee compensation awards.</remarks>
    <noticeSignature>
      <noticeDate>02/09/2026</noticeDate>
      <signature>/s/ Jamie A. Greenberg, as Attorney-in-Fact</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
