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Goldman Sachs Group Inc – ‘10-Q’ for 3/31/11 – ‘EX-101.DEF’

On:  Monday, 5/9/11, at 7:31pm ET   ·   As of:  5/10/11   ·   For:  3/31/11   ·   Accession #:  950123-11-47633   ·   File #:  1-14965

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/10/11  Goldman Sachs Group Inc           10-Q        3/31/11  113:34M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.18M 
 2: EX-3.1      EX-3.1 : Certificate of Elimination of 10%          HTML     33K 
                Cumulative Perpetual Preferred Stock, Series G, of               
                the Goldman Sachs Group, Inc.                                    
 3: EX-3.2      Ex-3.2: Restated Certificate of Incorporation of    HTML    343K 
                the Goldman Sachs Group, Inc.                                    
 4: EX-12.1     Ex-12.1: Statement Re: Computation of Ratios of     HTML     53K 
                Earnings to Fixed Charges and Ratios of Earnings                 
                to Combined Fixed Charges and Preferred Stock                    
                Dividends                                                        
 5: EX-15.1     Ex-15.1: Letter Re: Unaudited Interim Financial     HTML     33K 
                Information                                                      
 6: EX-31.1     Ex-31.1: Rule 13A-14(A) Certifications              HTML     43K 
 7: EX-32.1     Ex-32.1: Section 1350 Certifications                HTML     34K 
84: XML         IDEA XML File -- Definitions and References          XML    485K 
102: XML         IDEA XML File -- Filing Summary                      XML    541K  
97: XML.R1      Document and Entity Information                      XML    221K 
98: XML.R2      Condensed Consolidated Statements of Earnings        XML    365K 
                (Unaudited)                                                      
50: XML.R3      Condensed Consolidated Statements of Financial       XML    391K 
                Condition (Unaudited)                                            
59: XML.R4      Condensed Consolidated Statements of Financial       XML    270K 
                Condition (Unaudited) (Parenthetical)                            
82: XML.R5      Condensed Consolidated Statements of Changes in      XML    927K 
                Shareholders Equity (Unaudited)                                  
77: XML.R6      Condensed Consolidated Statements of Cash Flows      XML    499K 
                (Unaudited)                                                      
108: XML.R7      Condensed Consolidated Statements of Comprehensive   XML    108K  
                Income (Unaudited)                                               
25: XML.R8      Description of Business                              XML     60K 
76: XML.R9      Basis of Presentation                                XML     58K 
21: XML.R10     Significant Accounting Policies                      XML     92K 
20: XML.R11     Financial Instruments Owned, At Fair Value And       XML    105K 
                Financial Instruments Sold, But Not Yet Purchased,               
                At Fair Value                                                    
49: XML.R12     Fair Value Measurements                              XML    324K 
91: XML.R13     Cash Instruments                                     XML    321K 
51: XML.R14     Derivatives and Hedging Activities                   XML    501K 
55: XML.R15     Fair Value Option                                    XML    123K 
71: XML.R16     Collateralized Agreements and Financings             XML    148K 
113: XML.R17     Securitization Activities                            XML    115K  
42: XML.R18     Variable Interest Entities                           XML    241K 
14: XML.R19     Other Assets                                         XML     72K 
58: XML.R20     Goodwill and Identifiable Intangible Assets          XML    135K 
89: XML.R21     Deposits                                             XML     77K 
32: XML.R22     Short-Term Borrowings                                XML     79K 
83: XML.R23     Long-Term Borrowings                                 XML    131K 
56: XML.R24     Other Liabilities and Accrued Expenses               XML     81K 
107: XML.R25     Commitments, Contingencies and Guarantees            XML    160K  
93: XML.R26     Shareholders Equity                                  XML    106K 
62: XML.R27     Regulation and Capital Adequacy                      XML    102K 
72: XML.R28     Earnings Per Common Share                            XML     75K 
19: XML.R29     Transactions with Affiliated Funds                   XML     68K 
23: XML.R30     Interest Income and Interest Expense                 XML     76K 
35: XML.R31     Income Taxes                                         XML     69K 
45: XML.R32     Business Segments                                    XML    145K 
70: XML.R33     Credit Concentrations                                XML     74K 
92: XML.R34     Legal Proceedings                                    XML    135K 
17: XML.R35     Significant Accounting Policies (Policies)           XML    358K 
26: XML.R36     Financial Instruments Owned, at Fair Value and       XML    108K 
                Financial Instruments Sold but not yet Purchased,                
                at Fair Value (Tables)                                           
99: XML.R37     Fair Value Measurements (Tables)                     XML    318K 
106: XML.R38     Cash Instruments (Tables)                            XML    300K  
63: XML.R39     Derivatives and Hedging Activities (Tables)          XML    497K 
110: XML.R40     Fair Value Option (Tables)                           XML    107K  
27: XML.R41     Collateralized Agreements and Financings (Tables)    XML    154K 
112: XML.R42     Securitization Activities (Tables)                   XML    118K  
37: XML.R43     Variable Interest Entities (Tables)                  XML    219K 
15: XML.R44     Other Assets (Tables)                                XML     66K 
36: XML.R45     Goodwill and Identifiable Intangible Assets          XML    138K 
                (Tables)                                                         
87: XML.R46     Deposits (Tables)                                    XML     83K 
105: XML.R47     Short-Term Borrowings (Tables)                       XML     81K  
53: XML.R48     Long Term Borrowings (Tables)                        XML    142K 
39: XML.R49     Other Liabilities and Accrued Expenses (Tables)      XML     84K 
69: XML.R50     Commitments, Contingencies and Guarantees (Tables)   XML    134K 
18: XML.R51     Shareholders' Equity (Tables)                        XML    107K 
74: XML.R52     Regulation and Capital Adequacy (Tables)             XML     78K 
40: XML.R53     Earnings Per Common Share (Tables)                   XML     79K 
24: XML.R54     Transactions with Affiliated Funds (Tables)          XML     71K 
104: XML.R55     Interest Income And Interest Expense (Tables)        XML     75K  
101: XML.R56     Income Taxes (Tables)                                XML     62K  
48: XML.R57     Business Segments (Tables)                           XML    152K 
31: XML.R58     Credit Concentrations (Tables)                       XML     76K 
95: XML.R59     Significant Accounting Policies (Details)            XML     77K 
22: XML.R60     Financial Instruments Owned, At Fair Value And       XML   1.23M 
                Financial Instruments Sold, But Not Yet Purchased,               
                At Fair Value (Details)                                          
78: XML.R61     Fair Value Measurements (Details)                    XML   5.53M 
75: XML.R62     Cash Instruments (Details)                           XML  13.29M 
100: XML.R63     Derivatives and Hedging Activities (Details)         XML    165K  
96: XML.R64     Derivatives and Hedging Activities (Details 1)       XML    997K 
109: XML.R65     Derivatives and Hedging Activities (Details 2)       XML   2.10M  
29: XML.R66     Derivatives and Hedging Activities (Details 3)       XML    772K 
47: XML.R67     Derivatives and Hedging Activities (Details 4)       XML    136K 
67: XML.R68     Derivatives and Hedging Activities (Details 5)       XML   1.68M 
57: XML.R69     Derivatives and Hedging Activities (Details 6)       XML    160K 
68: XML.R70     Derivatives and Hedging Activities (Details 7)       XML   1.52M 
111: XML.R71     Derivatives and Hedging Activities (Details 8)       XML    114K  
30: XML.R72     Derivatives and Hedging Activities (Details 9)       XML    157K 
38: XML.R73     Fair Value Option (Details)                          XML    608K 
34: XML.R74     Collateralized Agreements and Financings (Details)   XML    684K 
64: XML.R75     Securitization Activities (Details)                  XML    389K 
73: XML.R76     Securitization Activities (Details 1)                XML    338K 
61: XML.R77     Variable Interest Entities (Details)                 XML   1.96M 
54: XML.R78     Other Assets (Details)                               XML    168K 
28: XML.R79     Goodwill and Identifiable Intangible Assets          XML   1.02M 
                (Details)                                                        
16: XML.R80     Deposits (Details)                                   XML    422K 
65: XML.R81     Short Term Borrowings (Details)                      XML    178K 
46: XML.R82     Long Term Borrowings (Details)                       XML     85K 
60: XML.R83     Long Term Borrowings (Details 1)                     XML    210K 
86: XML.R84     Long Term Borrowings (Details 2)                     XML    123K 
81: XML.R85     Long Term Borrowings (Details 3)                     XML    792K 
43: XML.R86     Other Liabilities and Accrued Expenses (Details)     XML    262K 
90: XML.R87     Commitments, Contingencies and Guarantees            XML   1.64M 
                (Details)                                                        
79: XML.R88     Shareholders' Equity (Details)                       XML   2.37M 
33: XML.R89     Regulation and Capital Adequacy (Details)            XML    586K 
52: XML.R90     Earnings Per Common Share (Details)                  XML    171K 
80: XML.R91     Transactions with Affiliated Funds (Details)         XML    148K 
41: XML.R92     Interest Income and Interest Expense (Details)       XML    187K 
94: XML.R93     Income Taxes (Details)                               XML    193K 
44: XML.R94     Business Segments (Details)                          XML   1.35M 
85: XML.R95     Credit Concentrations (Details)                      XML    245K 
66: XML.R96     Legal Proceedings (Details)                          XML    298K 
103: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   4.68M  
 8: EX-101.INS  XBRL Instance -- gs-20110331                         XML   6.55M 
10: EX-101.CAL  XBRL Calculations -- gs-20110331_cal                 XML    292K 
13: EX-101.DEF  XBRL Definitions -- gs-20110331_def                  XML   1.21M 
11: EX-101.LAB  XBRL Labels -- gs-20110331_lab                       XML   2.93M 
12: EX-101.PRE  XBRL Presentations -- gs-20110331_pre                XML   1.77M 
 9: EX-101.SCH  XBRL Schema -- gs-20110331                           XSD    629K 
88: ZIP         XBRL Zipped Folder -- 0000950123-11-047633-xbrl      Zip    486K 


‘EX-101.DEF’   —   XBRL Definitions — gs-20110331_def


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FinancialInstrumentsOwnedAtFairValue" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GainsLossesExcludedFromFairValueOptionGainsLossesOnReceivablesFromCustomersAndCounterpartiesRelatedToCertainTransfersAccountedForAsReceivablesRatherThanPurchases" xlink:label="gs_GainsLossesExcludedFromFairValueOptionGainsLossesOnReceivablesFromCustomersAndCounterpartiesRelatedToCertainTransfersAccountedForAsReceivablesRatherThanPurchases"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GainsLossesExcludedFromFairValueOptionGainsLossesOnOtherLiabilitiesAndAccruedExpensesRelatedToSubordinatedLiabilitiesIssuedByConsolidatedVies" xlink:label="gs_GainsLossesExcludedFromFairValueOptionGainsLossesOnOtherLiabilitiesAndAccruedExpensesRelatedToSubordinatedLiabilitiesIssuedByConsolidatedVies"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FairValueOptionLoansAndLendingCommitmentsAbstract" xlink:label="gs_FairValueOptionLoansAndLendingCommitmentsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FairValueOptionAggregateDifferencesPerformingLoansAndLongTermReceivables" xlink:label="gs_FairValueOptionAggregateDifferencesPerformingLoansAndLongTermReceivables"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FairValueOptionUnfundedLendingCommitmentsFairValue" xlink:label="gs_FairValueOptionUnfundedLendingCommitmentsFairValue"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FairValueOptionLongTermDebtInstrumentsAbstract" xlink:label="gs_FairValueOptionLongTermDebtInstrumentsAbstract"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DifferenceBetweenAggregateContractualPrincipalAmountOfUnsecuredLongTermBorrowingsAndRelatedFairValue" xlink:label="gs_DifferenceBetweenAggregateContractualPrincipalAmountOfUnsecuredLongTermBorrowingsAndRelatedFairValue"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TotalGainsLossesExcludedFromFairValueOption" order="3"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FinancialInstrumentsFairValueDomain" xlink:label="gs_FinancialInstrumentsFairValueDomain"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CollateralizedAgreementsAndFinancingsDetails" xlink:title="0609 - Disclosure - Collateralized Agreements and Financings (Details)">
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationDomain" xlink:label="gs_CurrencyDenominationDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_USDollarMember" xlink:label="gs_USDollarMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_NonUSDollarMember" xlink:label="gs_NonUSDollarMember"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_CurrencyDenominationDomain" xlink:to="gs_USDollarMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_CurrencyDenominationDomain" xlink:to="gs_NonUSDollarMember" order="2"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherSecuredFinancingsShortTermAtFairValue" xlink:label="gs_OtherSecuredFinancingsShortTermAtFairValue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherSecuredFinancingsShortTermAtAmortizedCost" xlink:label="gs_OtherSecuredFinancingsShortTermAtAmortizedCost"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_WeightedAverageInterestRateAfterHedgingOnOtherSecuredFinancingsAtAmortizedCostShortTerm" xlink:label="gs_WeightedAverageInterestRateAfterHedgingOnOtherSecuredFinancingsAtAmortizedCostShortTerm"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearOne" xlink:label="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearOne"/>
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueOfSecuritiesReceivedAsCollateralThatCanBeResoldOrRepledged" xlink:label="us-gaap_FairValueOfSecuritiesReceivedAsCollateralThatCanBeResoldOrRepledged"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_SecuritiesBorrowedAtFairValue" xlink:label="gs_SecuritiesBorrowedAtFairValue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_SecuritiesLoanedAtFairValue" xlink:label="gs_SecuritiesLoanedAtFairValue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_SecuritiesReceivedUnderResaleAgreementsAndSecuritiesBorrowedTransactionsSegregatedToSatisfyCertainRegulatoryRequirements" xlink:label="gs_SecuritiesReceivedUnderResaleAgreementsAndSecuritiesBorrowedTransactionsSegregatedToSatisfyCertainRegulatoryRequirements"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_NonrecourseObligationsIncludedInOtherSecuredFinancings" xlink:label="gs_NonrecourseObligationsIncludedInOtherSecuredFinancings"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TransfersOfFinancialAssetsAccountedForAsFinancingsIncludedInOtherSecuredFinancings" xlink:label="gs_TransfersOfFinancialAssetsAccountedForAsFinancingsIncludedInOtherSecuredFinancings"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FinancialAssetsCollateralizingOtherSecuredFinancingsRelatedToFailedSales" xlink:label="gs_FinancialAssetsCollateralizingOtherSecuredFinancingsRelatedToFailedSales"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherSecuredFinancingsCollateralizedByFinancialInstrumentsOwned" xlink:label="gs_OtherSecuredFinancingsCollateralizedByFinancialInstrumentsOwned"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_SecuritiesPurchasedUnderAgreementsToResellAndFederalFundsSold" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SecuritiesBorrowed" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SecuritiesSoldUnderAgreementsToRepurchase" order="4"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_SecuritiesLoanedBS" order="5"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsShortTermAtFairValue" order="7"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsShortTermAtAmortizedCost" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_WeightedAverageInterestRateAfterHedgingOnOtherSecuredFinancingsAtAmortizedCostShortTerm" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsLongTermAtFairValue" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsLongTermAtAmortizedCost" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_WeightedAverageInterestRateAfterHedgingOnSecuredFinancingsAtAmortizedCostLongTerm" order="12"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherSecuredFinancings" order="13"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingCollateralizedByFinancialInstruments" order="14"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsCollateralizedByOtherAssetsPrimarilyRealEstateAndCash" order="15"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsShortTerm" order="17"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearOne" order="18"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" order="19"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" order="20"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" order="21"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" order="22"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredLongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" order="23"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SecuredLongTermDebt" order="24"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FairValueOfSecuritiesReceivedAsCollateralThatCanBeResoldOrRepledged" order="26"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FairValueOfSecuritiesReceivedAsCollateralThatHaveBeenResoldOrRepledged" order="27"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FinancialInstrumentsOwnedAtFairValuePledgedInConnectionWithRepurchaseAgreementsSecuritiesLendingAgreementsAndOtherSecuredFinancingsToCounterpartiesThatHadRightToDeliverOrRepledge" order="28"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FinancialInstrumentsOwnedAtFairValuePledgedInConnectionWithRepurchaseAgreementsSecuritiesLendingAgreementsAndOtherSecuredFinancingsToCounterpartiesThatDidNotHaveRightToDeliverOrRepledge" order="29"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherAssetsPrimarilyRealEstateAndCashOwnedAndPledgedInConnectionWithOtherSecuredFinancingsToCounterpartiesThatDidNotHaveRightToSellOrRepledge" order="30"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_SecuritiesBorrowedAtFairValue" order="32"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_SecuritiesLoanedAtFairValue" order="33"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_SecuritiesReceivedUnderResaleAgreementsAndSecuritiesBorrowedTransactionsSegregatedToSatisfyCertainRegulatoryRequirements" order="34"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_NonrecourseObligationsIncludedInOtherSecuredFinancings" order="35"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TransfersOfFinancialAssetsAccountedForAsFinancingsIncludedInOtherSecuredFinancings" order="36"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FinancialAssetsCollateralizingOtherSecuredFinancingsRelatedToFailedSales" order="37"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsCollateralizedByFinancialInstrumentsOwned" order="38"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsCollateralizedByFinancialInstrumentsReceivedAsCollateralAndRepledged" order="39"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DifferenceBetweenAggregateContractualPrincipalAmountOfOtherSecuredFinancingsLongTermAndRelatedFairValue" order="40"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CollateralizedAgreementsAndFinancingsDetails" xlink:title="0609 - Disclosure - Collateralized Agreements and Financings (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationDomain" xlink:label="gs_CurrencyDenominationDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_CurrencyDenominationAxis" xlink:to="gs_CurrencyDenominationDomain" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails" xlink:title="0610 - Disclosure - Securitization Activities (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:label="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" order="1"/>
</link:definitionLink>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails" xlink:title="0610 - Disclosure - Securitization Activities (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:label="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:label="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ResidentialMortgageBackedSecuritiesMember" xlink:label="us-gaap_ResidentialMortgageBackedSecuritiesMember"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommercialMortgageBackedSecuritiesMember" xlink:label="us-gaap_CommercialMortgageBackedSecuritiesMember"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetBackedSecuritiesMember" xlink:label="us-gaap_AssetBackedSecuritiesMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:to="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:to="us-gaap_ResidentialMortgageBackedSecuritiesMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:to="us-gaap_CommercialMortgageBackedSecuritiesMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:to="us-gaap_AssetBackedSecuritiesMember" order="3"/>
</link:definitionLink>
<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails" xlink:title="0610 - Disclosure - Securitization Activities (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
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<!-- Inheritance for Line Items: us-gaap:StatementLineItems -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails" xlink:title="0610 - Disclosure - Securitization Activities (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InterestsContinuedToBeHeldByTransferorInFinancialAssetsThatItHasSecuritizedOrServicingAssetsOrLiabilitiesRelatingToAssetsThatItHasSecuritizedAbstract" xlink:label="us-gaap_InterestsContinuedToBeHeldByTransferorInFinancialAssetsThatItHasSecuritizedOrServicingAssetsOrLiabilitiesRelatingToAssetsThatItHasSecuritizedAbstract"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding" xlink:label="us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RetainedInterestFairValueDisclosure" xlink:label="us-gaap_RetainedInterestFairValueDisclosure"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FairValueOfPurchasedInterests" xlink:label="gs_FairValueOfPurchasedInterests"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_RetainedInterestFairValueDisclosure" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FairValueOfPurchasedInterests" order="4"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails" xlink:title="0610 - Disclosure - Securitization Activities (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:label="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:label="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:to="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails1" xlink:title="06101 - Disclosure - Securitization Activities (Details 1)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:label="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" order="1"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails1" xlink:title="06101 - Disclosure - Securitization Activities (Details 1)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:label="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:label="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetBackedSecuritiesMember" xlink:label="us-gaap_AssetBackedSecuritiesMember"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MortgageBackedSecuritiesMember" xlink:label="us-gaap_MortgageBackedSecuritiesMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:to="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:to="us-gaap_AssetBackedSecuritiesMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:to="us-gaap_MortgageBackedSecuritiesMember" order="2"/>
</link:definitionLink>
<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails1" xlink:title="06101 - Disclosure - Securitization Activities (Details 1)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/SecuritizationActivitiesDetails1" xlink:title="06101 - Disclosure - Securitization Activities (Details 1)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesAsOfBalanceSheetDateAbstract" xlink:label="us-gaap_AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesAsOfBalanceSheetDateAbstract"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RetainedInterestFairValueDisclosure" xlink:label="us-gaap_RetainedInterestFairValueDisclosure"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesWeightedAverageLife" xlink:label="us-gaap_AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesWeightedAverageLife"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesPrepaymentSpeed" xlink:label="us-gaap_AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesPrepaymentSpeed"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SensitivityAnalysisOfFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesImpactOf10PercentAdverseChangeInPrepaymentSpeed" xlink:label="us-gaap_SensitivityAnalysisOfFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesImpactOf10PercentAdverseChangeInPrepaymentSpeed"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_PayablesToCustomersAndCounterparties" order="25"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue" order="26"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredShortTermBorrowingsIncludingCurrentPortionOfUnsecuredLongTermBorrowings" order="27"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_UnsecuredLongTermDebt" order="28"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherLiabilitiesAndAccruedExpenses" order="29"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_VariableInterestEntityConsolidatedCarryingAmountLiabilities" order="30"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_GuaranteesAndDerivativeTransactionsWithViesToWhichFirmTransferredAssets" order="32"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_AssetsInVieRelatedToCdosBackedByMortgageObligation" order="33"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_MaximumExposureToLossRelatedToCdosBackedByMortgageObligation" order="34"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:label="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" xlink:label="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_PrincipalBusinessActivityOfVariableInterestEntityAxis" xlink:to="gs_PrinicipalBusinessActivityOfVariableInterestEntityDomain" order="1"/>
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<!-- Dimension Defaults -->
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ConsolidatedVariableInterestEntityTotalCarryingValueAxis" xlink:label="gs_ConsolidatedVariableInterestEntityTotalCarryingValueAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ConsolidatedVariableInterestEntityTotalCarryingValueDomain" xlink:label="gs_ConsolidatedVariableInterestEntityTotalCarryingValueDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_ConsolidatedVariableInterestEntityTotalCarryingValueAxis" xlink:to="gs_ConsolidatedVariableInterestEntityTotalCarryingValueDomain" order="2"/>
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="1"/>
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CustomerListsMember" xlink:label="us-gaap_CustomerListsMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_BroadcastRoyaltiesMember" xlink:label="gs_BroadcastRoyaltiesMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommoditiesRelatedIntangiblesMember" xlink:label="gs_CommoditiesRelatedIntangiblesMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InsuranceRelatedAssetsMember" xlink:label="gs_InsuranceRelatedAssetsMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherIntangiblesMember" xlink:label="gs_OtherIntangiblesMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GoodwillMember" xlink:label="gs_GoodwillMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IntangiblesMember" xlink:label="gs_IntangiblesMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_CustomerListsMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="gs_BroadcastRoyaltiesMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="gs_CommoditiesRelatedIntangiblesMember" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="gs_InsuranceRelatedAssetsMember" order="4"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="gs_OtherIntangiblesMember" order="5"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="gs_GoodwillMember" order="6"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="gs_IntangiblesMember" order="7"/>
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<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/GoodwillAndIdentifiableIntangibleAssetsDetail" xlink:title="0613 - Disclosure - Goodwill and Identifiable Intangible Assets (Details)">
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GoodwillAndIntangibleAssetsAbstract" xlink:label="gs_GoodwillAndIntangibleAssetsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InvestmentBankingAbstract" xlink:label="gs_InvestmentBankingAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnderwritingGoodwill" xlink:label="gs_UnderwritingGoodwill"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InstitutionalClientServicesAbstract" xlink:label="gs_InstitutionalClientServicesAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FixedIncomeCurrencyAndCommoditiesClientExecutionGoodwill" xlink:label="gs_FixedIncomeCurrencyAndCommoditiesClientExecutionGoodwill"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FixedIncomeCurrencyAndCommoditiesClientExecutionIntangibles" xlink:label="gs_FixedIncomeCurrencyAndCommoditiesClientExecutionIntangibles"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_EquitiesClientExecutionGoodwill" xlink:label="gs_EquitiesClientExecutionGoodwill"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_EquitiesClientExecutionIntangibles" xlink:label="gs_EquitiesClientExecutionIntangibles"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_SecuritiesServicesGoodwill" xlink:label="gs_SecuritiesServicesGoodwill"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InvestingAndLendingGoodwill" xlink:label="gs_InvestingAndLendingGoodwill"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InvestingAndLendingIntangibles" xlink:label="gs_InvestingAndLendingIntangibles"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InvestmentManagementGoodwill" xlink:label="gs_InvestmentManagementGoodwill"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InvestmentManagementIntangibles" xlink:label="gs_InvestmentManagementIntangibles"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_AmortizationExpenseForIdentifiableIntangibleAssetsAbstract" xlink:label="gs_AmortizationExpenseForIdentifiableIntangibleAssetsAbstract"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" xlink:label="us-gaap_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FutureAmortizationForRemainderOfCurrentYear" xlink:label="gs_FutureAmortizationForRemainderOfCurrentYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FutureAmortizationExpenseFirstFiscalYear" xlink:label="gs_FutureAmortizationExpenseFirstFiscalYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FutureAmortizationExpenseSecondFiscalYear" xlink:label="gs_FutureAmortizationExpenseSecondFiscalYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FutureAmortizationExpenseThirdFiscalYear" xlink:label="gs_FutureAmortizationExpenseThirdFiscalYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FutureAmortizationExpenseFourthFiscalYear" xlink:label="gs_FutureAmortizationExpenseFourthFiscalYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FutureAmortizationExpenseFifthFiscalYear" xlink:label="gs_FutureAmortizationExpenseFifthFiscalYear"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnderwritingGoodwill" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FixedIncomeCurrencyAndCommoditiesClientExecutionGoodwill" order="5"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FixedIncomeCurrencyAndCommoditiesClientExecutionIntangibles" order="6"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_EquitiesClientExecutionGoodwill" order="7"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_EquitiesClientExecutionIntangibles" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_SecuritiesServicesGoodwill" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InvestingAndLendingGoodwill" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InvestingAndLendingIntangibles" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InvestmentManagementGoodwill" order="12"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InvestmentManagementIntangibles" order="13"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="14"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Goodwill" order="15"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="17"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="18"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" order="19"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FutureAmortizationForRemainderOfCurrentYear" order="23"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FutureAmortizationExpenseFirstFiscalYear" order="24"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FutureAmortizationExpenseSecondFiscalYear" order="25"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FutureAmortizationExpenseThirdFiscalYear" order="26"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FutureAmortizationExpenseFifthFiscalYear" order="28"/>
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DepositLiabilitiesAxis" xlink:label="gs_DepositLiabilitiesAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_DepositLiabilitiesAxis" order="1"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/DepositsDetails" xlink:title="0614 - Disclosure - Deposits (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DepositLiabilitiesAxis" xlink:label="gs_DepositLiabilitiesAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DepositLiabilitiesDomain" xlink:label="gs_DepositLiabilitiesDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesOfDomesticTimeDepositsMember" xlink:label="gs_MaturitiesOfDomesticTimeDepositsMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesOfForeignTimeDepositsMember" xlink:label="gs_MaturitiesOfForeignTimeDepositsMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_DepositLiabilitiesAxis" xlink:to="gs_DepositLiabilitiesDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_DepositLiabilitiesDomain" xlink:to="gs_MaturitiesOfDomesticTimeDepositsMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_DepositLiabilitiesDomain" xlink:to="gs_MaturitiesOfForeignTimeDepositsMember" order="2"/>
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<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/DepositsDetails" xlink:title="0614 - Disclosure - Deposits (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
</link:definitionLink>
<!-- Inheritance for Line Items: us-gaap:StatementLineItems -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/DepositsDetails" xlink:title="0614 - Disclosure - Deposits (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DepositsAbstract" xlink:label="us-gaap_DepositsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DomesticDeposits" xlink:label="gs_DomesticDeposits"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DepositsForeign" xlink:label="us-gaap_DepositsForeign"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Deposits" xlink:label="us-gaap_Deposits"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MaturitiesOfTimeDepositsAbstract" xlink:label="us-gaap_MaturitiesOfTimeDepositsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesFirstYear" xlink:label="gs_TimeDepositMaturitiesFirstYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesSecondYear" xlink:label="gs_TimeDepositMaturitiesSecondYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesThirdYear" xlink:label="gs_TimeDepositMaturitiesThirdYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesFourthYear" xlink:label="gs_TimeDepositMaturitiesFourthYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesFifthYear" xlink:label="gs_TimeDepositMaturitiesFifthYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesSixthYear" xlink:label="gs_TimeDepositMaturitiesSixthYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TimeDepositMaturitiesSeventhYearAndThereafter" xlink:label="gs_TimeDepositMaturitiesSeventhYearAndThereafter"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TimeDeposits" xlink:label="us-gaap_TimeDeposits"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DepositsTextualsAbstract" xlink:label="gs_DepositsTextualsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalDomesticTimeDepositsGreaterThanOneHundredThousand" xlink:label="gs_TotalDomesticTimeDepositsGreaterThanOneHundredThousand"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinThreeMonths" xlink:label="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinThreeMonths"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinThreeToSixMonths" xlink:label="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinThreeToSixMonths"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinSixToTwelveMonths" xlink:label="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinSixToTwelveMonths"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingAfterTwelveMonths" xlink:label="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingAfterTwelveMonths"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DomesticDeposits" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DepositsForeign" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Deposits" order="4"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesFirstYear" order="6"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesSecondYear" order="7"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesThirdYear" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesFourthYear" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesFifthYear" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesSixthYear" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TimeDepositMaturitiesSeventhYearAndThereafter" order="12"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_TimeDeposits" order="13"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TotalDomesticTimeDepositsGreaterThanOneHundredThousand" order="15"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinThreeMonths" order="16"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinThreeToSixMonths" order="17"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingWithinSixToTwelveMonths" order="18"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DomesticTimeDepositsGreaterThanOneHundredThousandMaturingAfterTwelveMonths" order="19"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/DepositsDetails" xlink:title="0614 - Disclosure - Deposits (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DepositLiabilitiesAxis" xlink:label="gs_DepositLiabilitiesAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DepositLiabilitiesDomain" xlink:label="gs_DepositLiabilitiesDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_DepositLiabilitiesAxis" xlink:to="gs_DepositLiabilitiesDomain" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/ShortTermBorowingDetail" xlink:title="0615 - Disclosure - Short Term Borrowings (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/ShortTermBorowingDetail" xlink:title="0615 - Disclosure - Short Term Borrowings (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GroupIncMember" xlink:label="gs_GroupIncMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="gs_GroupIncMember" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/ShortTermBorowingDetail" xlink:title="0615 - Disclosure - Short Term Borrowings (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
</link:definitionLink>
<!-- Inheritance for Line Items: us-gaap:StatementLineItems -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/ShortTermBorowingDetail" xlink:title="0615 - Disclosure - Short Term Borrowings (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShortTermBorrowingsAbstract" xlink:label="us-gaap_ShortTermBorrowingsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherSecuredFinancingsShortTerm" xlink:label="gs_OtherSecuredFinancingsShortTerm"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredShortTermBorrowingsIncludingCurrentPortionOfUnsecuredLongTermBorrowings" xlink:label="gs_UnsecuredShortTermBorrowingsIncludingCurrentPortionOfUnsecuredLongTermBorrowings"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ShortTermBorrowing" xlink:label="gs_ShortTermBorrowing"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredShortTermBorrowingsAbstract" xlink:label="gs_UnsecuredShortTermBorrowingsAbstract"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnsecuredDebtCurrent" xlink:label="us-gaap_UnsecuredDebtCurrent"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_HybridFinancialInstruments" xlink:label="gs_HybridFinancialInstruments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PromissoryNotes" xlink:label="gs_PromissoryNotes"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommercialPaper" xlink:label="us-gaap_CommercialPaper"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherShortTermBorrowings" xlink:label="us-gaap_OtherShortTermBorrowings"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredShortTermDebtWeightedAverageInterestRateAfterGivingEffectToHedgingActivities" xlink:label="gs_UnsecuredShortTermDebtWeightedAverageInterestRateAfterGivingEffectToHedgingActivities"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ShortTermBorrowingsTextualAbstract" xlink:label="gs_ShortTermBorrowingsTextualAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrentPortionOfUnsecuredLongTermBorrowingsGuaranteedByFDICUnderTemporaryLiquidityGuaranteeProgramTLGP" xlink:label="gs_CurrentPortionOfUnsecuredLongTermBorrowingsGuaranteedByFDICUnderTemporaryLiquidityGuaranteeProgramTLGP"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OtherSecuredFinancingsShortTerm" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredShortTermBorrowingsIncludingCurrentPortionOfUnsecuredLongTermBorrowings" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_ShortTermBorrowing" order="4"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_UnsecuredDebtCurrent" order="6"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_HybridFinancialInstruments" order="7"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_PromissoryNotes" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommercialPaper" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherShortTermBorrowings" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredShortTermDebtWeightedAverageInterestRateAfterGivingEffectToHedgingActivities" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_CurrentPortionOfUnsecuredLongTermBorrowingsGuaranteedByFDICUnderTemporaryLiquidityGuaranteeProgramTLGP" order="13"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/ShortTermBorowingDetail" xlink:title="0615 - Disclosure - Short Term Borrowings (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetails2" xlink:title="06161 - Disclosure - Long Term Borrowings (Details 1)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_CurrencyDenominationAxis" order="1"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetails2" xlink:title="06161 - Disclosure - Long Term Borrowings (Details 1)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationDomain" xlink:label="gs_CurrencyDenominationDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_USDollarMember" xlink:label="gs_USDollarMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_NonUSDollarMember" xlink:label="gs_NonUSDollarMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_CurrencyDenominationAxis" xlink:to="gs_CurrencyDenominationDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_CurrencyDenominationDomain" xlink:to="gs_USDollarMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_CurrencyDenominationDomain" xlink:to="gs_NonUSDollarMember" order="2"/>
</link:definitionLink>
<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetails2" xlink:title="06161 - Disclosure - Long Term Borrowings (Details 1)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
</link:definitionLink>
<!-- Inheritance for Line Items: us-gaap:StatementLineItems -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetails2" xlink:title="06161 - Disclosure - Long Term Borrowings (Details 1)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredLongTermBorrowingsAbstract" xlink:label="gs_UnsecuredLongTermBorrowingsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredFixedRateLongTermDebt" xlink:label="gs_UnsecuredFixedRateLongTermDebt"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredVariableRateLongTermDebt" xlink:label="gs_UnsecuredVariableRateLongTermDebt"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnsecuredLongTermDebt" xlink:label="us-gaap_UnsecuredLongTermDebt"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredFixedRateLongTermDebt" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredVariableRateLongTermDebt" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_UnsecuredLongTermDebt" order="4"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetails2" xlink:title="06161 - Disclosure - Long Term Borrowings (Details 1)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationDomain" xlink:label="gs_CurrencyDenominationDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_CurrencyDenominationAxis" xlink:to="gs_CurrencyDenominationDomain" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="dei_LegalEntityAxis" order="1"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GroupIncMember" xlink:label="gs_GroupIncMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="gs_GroupIncMember" order="1"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_CurrencyDenominationAxis" order="2"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationDomain" xlink:label="gs_CurrencyDenominationDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_USDollarMember" xlink:label="gs_USDollarMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_NonUSDollarMember" xlink:label="gs_NonUSDollarMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_CurrencyDenominationAxis" xlink:to="gs_CurrencyDenominationDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_CurrencyDenominationDomain" xlink:to="gs_USDollarMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_CurrencyDenominationDomain" xlink:to="gs_NonUSDollarMember" order="2"/>
</link:definitionLink>
<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ThirdPartyJuniorSubordinatedDebtAxis" xlink:label="gs_ThirdPartyJuniorSubordinatedDebtAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_ThirdPartyJuniorSubordinatedDebtAxis" order="3"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ThirdPartyJuniorSubordinatedDebtAxis" xlink:label="gs_ThirdPartyJuniorSubordinatedDebtAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ThirdPartyJuniorSubordinatedDebtDomain" xlink:label="gs_ThirdPartyJuniorSubordinatedDebtDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CapitalIMember" xlink:label="gs_CapitalIMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CapitalIIMember" xlink:label="gs_CapitalIIMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CapitalIIIMember" xlink:label="gs_CapitalIIIMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_ThirdPartyJuniorSubordinatedDebtAxis" xlink:to="gs_ThirdPartyJuniorSubordinatedDebtDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_ThirdPartyJuniorSubordinatedDebtDomain" xlink:to="gs_CapitalIMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_ThirdPartyJuniorSubordinatedDebtDomain" xlink:to="gs_CapitalIIMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_ThirdPartyJuniorSubordinatedDebtDomain" xlink:to="gs_CapitalIIIMember" order="3"/>
</link:definitionLink>
<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="4" xbrldt:closed="true" xbrldt:contextElement="segment"/>
</link:definitionLink>
<!-- Inheritance for Line Items: us-gaap:StatementLineItems -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredLongTermBorrowingsAfterHedgingAbstract" xlink:label="gs_UnsecuredLongTermBorrowingsAfterHedgingAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredLongTermDebtWithFixedRatesAfterHedgingAtFairValue" xlink:label="gs_UnsecuredLongTermDebtWithFixedRatesAfterHedgingAtFairValue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredLongTermDebtWithFixedRatesAfterHedgingAtAmortizedCost" xlink:label="gs_UnsecuredLongTermDebtWithFixedRatesAfterHedgingAtAmortizedCost"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredLongTermDebtWithFloatingRatesAfterHedgingAtFairValue" xlink:label="gs_UnsecuredLongTermDebtWithFloatingRatesAfterHedgingAtFairValue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnsecuredLongTermDebtWithFloatingRatesAfterHedgingAtAmortizedCost" xlink:label="gs_UnsecuredLongTermDebtWithFloatingRatesAfterHedgingAtAmortizedCost"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnsecuredLongTermDebt" xlink:label="us-gaap_UnsecuredLongTermDebt"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_SubordinateBorrowingsAbstract" xlink:label="gs_SubordinateBorrowingsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermSubordinatedDebtParAmount" xlink:label="gs_LongTermSubordinatedDebtParAmount"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermJuniorSubordinatedDebtParAmount" xlink:label="gs_LongTermJuniorSubordinatedDebtParAmount"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalSubordinatedLongTermDebtParAmount" xlink:label="gs_TotalSubordinatedLongTermDebtParAmount"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermSubordinatedDebt" xlink:label="gs_LongTermSubordinatedDebt"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermJuniorSubordinatedDebt" xlink:label="gs_LongTermJuniorSubordinatedDebt"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalSubordinatedLongTermDebt" xlink:label="gs_TotalSubordinatedLongTermDebt"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermSubordinatedDebtEffectiveWeightedAverageInterestRateAfterHedging" xlink:label="gs_LongTermSubordinatedDebtEffectiveWeightedAverageInterestRateAfterHedging"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermJuniorSubordinatedDebtEffectiveWeightedAverageInterestRateAfterHedging" xlink:label="gs_LongTermJuniorSubordinatedDebtEffectiveWeightedAverageInterestRateAfterHedging"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermSubordinatedBorrowingsEffectiveWeightedAverageInterestRateAfterHedging" xlink:label="gs_LongTermSubordinatedBorrowingsEffectiveWeightedAverageInterestRateAfterHedging"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LongTermBorrowingsTextualsAbstract" xlink:label="gs_LongTermBorrowingsTextualsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LatestYearThroughWhichUnsecuredLongTermDebtExtends" xlink:label="gs_LatestYearThroughWhichUnsecuredLongTermDebtExtends"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FixedRateUnsecuredLongTermDebtInterestRatesRangeMinimum" xlink:label="gs_FixedRateUnsecuredLongTermDebtInterestRatesRangeMinimum"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FixedRateUnsecuredLongTermDebtInterestRatesRangeMaximum" xlink:label="gs_FixedRateUnsecuredLongTermDebtInterestRatesRangeMaximum"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_WeightedAverageInterestRateForUnsecuredLongTermBorrowingsFixedRateObligations" xlink:label="gs_WeightedAverageInterestRateForUnsecuredLongTermBorrowingsFixedRateObligations"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_AmountOfUnsecuredLongTermBorrowingsGuaranteedByFDICUnderTemporaryLiquidityGuaranteeProgramTLGP" xlink:label="gs_AmountOfUnsecuredLongTermBorrowingsGuaranteedByFDICUnderTemporaryLiquidityGuaranteeProgramTLGP"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DifferenceBetweenAggregateContractualPrincipalAmountOfUnsecuredLongTermBorrowingsAndRelatedFairValue" xlink:label="gs_DifferenceBetweenAggregateContractualPrincipalAmountOfUnsecuredLongTermBorrowingsAndRelatedFairValue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedges" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedges"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearOne" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearOne"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearTwo" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearTwo"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearThree" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearThree"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearFour" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearFour"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearFive" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearFive"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingAfterYearFive" xlink:label="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingAfterYearFive"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PercentageReductionInCarryingValueOfTotalUnsecuredLongTermBorrowingsNotAtFairValueDueToChangeInFirmsOwnCreditSpreads" xlink:label="gs_PercentageReductionInCarryingValueOfTotalUnsecuredLongTermBorrowingsNotAtFairValueDueToChangeInFirmsOwnCreditSpreads"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PercentageReductionInCarryingValueOfTotalUnsecuredLongTermBorrowingsNotAtFairValueDueToChangeInFirmsCreditSpreads" xlink:label="gs_PercentageReductionInCarryingValueOfTotalUnsecuredLongTermBorrowingsNotAtFairValueDueToChangeInFirmsCreditSpreads"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingTotal" xlink:label="gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingTotal"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingFixedRateObligations" xlink:label="gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingFixedRateObligations"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingVariableRateObligations" xlink:label="gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingVariableRateObligations"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentMaturityDateRangeStart" xlink:label="us-gaap_DebtInstrumentMaturityDateRangeStart"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentMaturityDateRangeEnd" xlink:label="us-gaap_DebtInstrumentMaturityDateRangeEnd"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_JuniorSubordinatedLongTermNotesIssuedToTrusts" xlink:label="gs_JuniorSubordinatedLongTermNotesIssuedToTrusts"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GuaranteedPerpetualNormalAutomaticPreferredEnhancedCapitalSecuritiesIssuedToThirdParties" xlink:label="gs_GuaranteedPerpetualNormalAutomaticPreferredEnhancedCapitalSecuritiesIssuedToThirdParties"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_PerpetualNonCumulativePreferredStockToBeIssuedByGroupInc" xlink:label="gs_PerpetualNonCumulativePreferredStockToBeIssuedByGroupInc"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InterestRateJuniorSubordinatedDebtIssuedToTrustsFixed" xlink:label="gs_InterestRateJuniorSubordinatedDebtIssuedToTrustsFixed"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturityDateOfJuniorSubordinatedDebtIssuedToTrusts" xlink:label="gs_MaturityDateOfJuniorSubordinatedDebtIssuedToTrusts"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_JuniorSubordinatedLongTermNotesIssuedToTrust" xlink:label="gs_JuniorSubordinatedLongTermNotesIssuedToTrust"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InterestRateJuniorSubordinatedDebtIssuedToTrustsFloating" xlink:label="gs_InterestRateJuniorSubordinatedDebtIssuedToTrustsFloating"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturityDateOfJuniorSubordinatedDebenturesIssuedToTrust" xlink:label="gs_MaturityDateOfJuniorSubordinatedDebenturesIssuedToTrust"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_RateOfContractPayments" xlink:label="gs_RateOfContractPayments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InterestRateJuniorSubordinatedDebenturesIssuedToTrustFixed" xlink:label="gs_InterestRateJuniorSubordinatedDebenturesIssuedToTrustFixed"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_BeneficialInterestPreferred" xlink:label="gs_BeneficialInterestPreferred"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_BeneficialInterestCommon" xlink:label="gs_BeneficialInterestCommon"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredLongTermDebtWithFixedRatesAfterHedgingAtFairValue" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredLongTermDebtWithFixedRatesAfterHedgingAtAmortizedCost" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredLongTermDebtWithFloatingRatesAfterHedgingAtFairValue" order="4"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnsecuredLongTermDebtWithFloatingRatesAfterHedgingAtAmortizedCost" order="5"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_UnsecuredLongTermDebt" order="6"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermSubordinatedDebtParAmount" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermJuniorSubordinatedDebtParAmount" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TotalSubordinatedLongTermDebtParAmount" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermSubordinatedDebt" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermJuniorSubordinatedDebt" order="12"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TotalSubordinatedLongTermDebt" order="13"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermSubordinatedDebtEffectiveWeightedAverageInterestRateAfterHedging" order="14"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermJuniorSubordinatedDebtEffectiveWeightedAverageInterestRateAfterHedging" order="15"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LongTermSubordinatedBorrowingsEffectiveWeightedAverageInterestRateAfterHedging" order="16"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LatestYearThroughWhichUnsecuredLongTermDebtExtends" order="18"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FixedRateUnsecuredLongTermDebtInterestRatesRangeMinimum" order="19"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_FixedRateUnsecuredLongTermDebtInterestRatesRangeMaximum" order="20"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_WeightedAverageInterestRateForUnsecuredLongTermBorrowingsFixedRateObligations" order="21"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_AmountOfUnsecuredLongTermBorrowingsGuaranteedByFDICUnderTemporaryLiquidityGuaranteeProgramTLGP" order="22"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_DifferenceBetweenAggregateContractualPrincipalAmountOfUnsecuredLongTermBorrowingsAndRelatedFairValue" order="23"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedges" order="24"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearOne" order="25"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearTwo" order="26"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearThree" order="27"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearFour" order="28"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingInYearFive" order="29"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_IncreaseInCarryingAmountOfUnsecuredLongTermBorrowingsRelatedToFairValueHedgesMaturingAfterYearFive" order="30"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_PercentageReductionInCarryingValueOfTotalUnsecuredLongTermBorrowingsNotAtFairValueDueToChangeInFirmsOwnCreditSpreads" order="31"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_PercentageReductionInCarryingValueOfTotalUnsecuredLongTermBorrowingsNotAtFairValueDueToChangeInFirmsCreditSpreads" order="32"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingTotal" order="33"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingFixedRateObligations" order="34"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_EffectiveWeightedAverageInterestRatesForUnsecuredLongTermBorrowingsAfterHedgingVariableRateObligations" order="35"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDateRangeStart" order="36"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_JuniorSubordinatedLongTermNotesIssuedToTrusts" order="38"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_GuaranteedPerpetualNormalAutomaticPreferredEnhancedCapitalSecuritiesIssuedToThirdParties" order="39"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_PerpetualNonCumulativePreferredStockToBeIssuedByGroupInc" order="40"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InterestRateJuniorSubordinatedDebtIssuedToTrustsFixed" order="41"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_MaturityDateOfJuniorSubordinatedDebtIssuedToTrusts" order="42"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_JuniorSubordinatedLongTermNotesIssuedToTrust" order="43"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InterestRateJuniorSubordinatedDebtIssuedToTrustsFloating" order="44"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_MaturityDateOfJuniorSubordinatedDebenturesIssuedToTrust" order="45"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_RateOfContractPayments" order="46"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InterestRateJuniorSubordinatedDebenturesIssuedToTrustFixed" order="47"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_BeneficialInterestPreferred" order="48"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_BeneficialInterestCommon" order="49"/>
</link:definitionLink>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationAxis" xlink:label="gs_CurrencyDenominationAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CurrencyDenominationDomain" xlink:label="gs_CurrencyDenominationDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_CurrencyDenominationAxis" xlink:to="gs_CurrencyDenominationDomain" order="2"/>
</link:definitionLink>
<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/LongTermBorrowingsDetail" xlink:title="06163 - Disclosure - Long Term Borrowings (Details 3)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ThirdPartyJuniorSubordinatedDebtAxis" xlink:label="gs_ThirdPartyJuniorSubordinatedDebtAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ThirdPartyJuniorSubordinatedDebtDomain" xlink:label="gs_ThirdPartyJuniorSubordinatedDebtDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_ThirdPartyJuniorSubordinatedDebtAxis" xlink:to="gs_ThirdPartyJuniorSubordinatedDebtDomain" order="3"/>
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<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CommitmentsContingenciesAndGuaranteesDetails" xlink:title="0618 - Disclosure - Commitments, Contingencies and Guarantees (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesAxis" xlink:label="gs_MaturitiesAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_MaturitiesAxis" order="1"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CommitmentsContingenciesAndGuaranteesDetails" xlink:title="0618 - Disclosure - Commitments, Contingencies and Guarantees (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesAxis" xlink:label="gs_MaturitiesAxis"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesDomain" xlink:label="gs_MaturitiesDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesYearOneAndYearTwoMember" xlink:label="gs_MaturitiesYearOneAndYearTwoMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesYearThreeAndYearFourMember" xlink:label="gs_MaturitiesYearThreeAndYearFourMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesYearFiveAndThereafterMember" xlink:label="gs_MaturitiesYearFiveAndThereafterMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaturitiesCurrentFiscalYearMember" xlink:label="gs_MaturitiesCurrentFiscalYearMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_MaturitiesAxis" xlink:to="gs_MaturitiesDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_MaturitiesDomain" xlink:to="gs_MaturitiesYearOneAndYearTwoMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_MaturitiesDomain" xlink:to="gs_MaturitiesYearThreeAndYearFourMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_MaturitiesDomain" xlink:to="gs_MaturitiesYearFiveAndThereafterMember" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gs_MaturitiesDomain" xlink:to="gs_MaturitiesCurrentFiscalYearMember" order="4"/>
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<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CommitmentsContingenciesAndGuaranteesDetails" xlink:title="0618 - Disclosure - Commitments, Contingencies and Guarantees (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GuaranteeObligationsByNatureAxis" xlink:label="us-gaap_GuaranteeObligationsByNatureAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_GuaranteeObligationsByNatureAxis" order="2"/>
</link:definitionLink>
<!-- Domain Members -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CommitmentsContingenciesAndGuaranteesDetails" xlink:title="0618 - Disclosure - Commitments, Contingencies and Guarantees (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GuaranteeObligationsByNatureAxis" xlink:label="us-gaap_GuaranteeObligationsByNatureAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GuaranteeObligationsNatureDomain" xlink:label="us-gaap_GuaranteeObligationsNatureDomain"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_DerivativeGuaranteeMember" xlink:label="gs_DerivativeGuaranteeMember"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FinancialGuaranteeMember" xlink:label="us-gaap_FinancialGuaranteeMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_SecuritiesLendingIndemnificationMember" xlink:label="gs_SecuritiesLendingIndemnificationMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_GuaranteeObligationsByNatureAxis" xlink:to="us-gaap_GuaranteeObligationsNatureDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GuaranteeObligationsNatureDomain" xlink:to="gs_DerivativeGuaranteeMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GuaranteeObligationsNatureDomain" xlink:to="us-gaap_FinancialGuaranteeMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GuaranteeObligationsNatureDomain" xlink:to="gs_SecuritiesLendingIndemnificationMember" order="3"/>
</link:definitionLink>
<!-- Hypercube Definition (All) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CommitmentsContingenciesAndGuaranteesDetails" xlink:title="0618 - Disclosure - Commitments, Contingencies and Guarantees (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="3" xbrldt:closed="true" xbrldt:contextElement="segment"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/CommitmentsContingenciesAndGuaranteesDetails" xlink:title="0618 - Disclosure - Commitments, Contingencies and Guarantees (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommitmentsAbstract" xlink:label="gs_CommitmentsAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommercialLendingAbstract" xlink:label="gs_CommercialLendingAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommercialLendingInvestmentGrade" xlink:label="gs_CommercialLendingInvestmentGrade"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommercialLendingNonInvestmentGrade" xlink:label="gs_CommercialLendingNonInvestmentGrade"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CreditExtensionProgram" xlink:label="gs_CreditExtensionProgram"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_WarehouseFinancing" xlink:label="gs_WarehouseFinancing"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalCommitmentsToExtendCredit" xlink:label="gs_TotalCommitmentsToExtendCredit"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ContingentAndForwardStartingResaleAndSecuritiesBorrowingAgreements" xlink:label="gs_ContingentAndForwardStartingResaleAndSecuritiesBorrowingAgreements"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ForwardStartingRepurchaseAndSecuritiesLendingAgreements" xlink:label="gs_ForwardStartingRepurchaseAndSecuritiesLendingAgreements"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnderwritingCommitment" xlink:label="gs_UnderwritingCommitment"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LettersOfCreditCommitments" xlink:label="gs_LettersOfCreditCommitments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_InvestmentCommitments" xlink:label="gs_InvestmentCommitments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OtherCommitments" xlink:label="gs_OtherCommitments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalCommitments" xlink:label="gs_TotalCommitments"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueCurrentYear" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueCurrentYear"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueYearOne" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueYearOne"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueYearTwo" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueYearTwo"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueYearThree" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueYearThree"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueYearFour" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueYearFour"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueYearFive" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueYearFive"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_OperatingLeasesFutureMinimumPaymentsDueAfterYearFive" xlink:label="gs_OperatingLeasesFutureMinimumPaymentsDueAfterYearFive"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalOperatingLeasesFutureMinimumPaymentsDue" xlink:label="gs_TotalOperatingLeasesFutureMinimumPaymentsDue"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GuaranteesAbstract" xlink:label="gs_GuaranteesAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_GuaranteeObligationsCarryingValue" xlink:label="gs_GuaranteeObligationsCarryingValue"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GuaranteeObligationsMaximumExposure" xlink:label="us-gaap_GuaranteeObligationsMaximumExposure"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CollateralHeldByLendersInConnectionWithSecuritiesLendingIndemnifications" xlink:label="gs_CollateralHeldByLendersInConnectionWithSecuritiesLendingIndemnifications"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LeasesTextualAbstract" xlink:label="gs_LeasesTextualAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_LatestYearThroughWhichOperatingLeasesExtend" xlink:label="gs_LatestYearThroughWhichOperatingLeasesExtend"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommitmentsTextualAbstract" xlink:label="gs_CommitmentsTextualAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommitmentsToInvestInRealEstatePrivateInvestments" xlink:label="gs_CommitmentsToInvestInRealEstatePrivateInvestments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommitmentsToInvestInCorporateAndOtherPrivateInvestments" xlink:label="gs_CommitmentsToInvestInCorporateAndOtherPrivateInvestments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CommitmentsToInvestInFundsManagedByFirm" xlink:label="gs_CommitmentsToInvestInFundsManagedByFirm"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CreditExtensionProgramTextualAbstract" xlink:label="gs_CreditExtensionProgramTextualAbstract"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CreditLossProtectionPercentageOfFirstLossOnLoanCommitments" xlink:label="gs_CreditLossProtectionPercentageOfFirstLossOnLoanCommitments"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_CreditLossProtectionForAdditionalLossesPercentage" xlink:label="gs_CreditLossProtectionForAdditionalLossesPercentage"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MaximumProtectionOnAdditionalLossesOnLoanCommitments" xlink:label="gs_MaximumProtectionOnAdditionalLossesOnLoanCommitments"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ProtectionForAdditionalLosses" xlink:label="gs_ProtectionForAdditionalLosses"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_WeightedAverageAgeAttainedOfContractHolders" xlink:label="gs_WeightedAverageAgeAttainedOfContractHolders"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_NetAmountAtRiskRepresentingGuaranteedMinimumDeathAndIncomeBenefitsInExcessOfContractHolderAccountBalances" xlink:label="gs_NetAmountAtRiskRepresentingGuaranteedMinimumDeathAndIncomeBenefitsInExcessOfContractHolderAccountBalances"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_CommercialLendingNonInvestmentGrade" order="4"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_ContingentAndForwardStartingResaleAndSecuritiesBorrowingAgreements" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_ForwardStartingRepurchaseAndSecuritiesLendingAgreements" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_UnderwritingCommitment" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LettersOfCreditCommitments" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_InvestmentCommitments" order="12"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OperatingLeasesFutureMinimumPaymentsDueYearTwo" order="18"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_OperatingLeasesFutureMinimumPaymentsDueYearFour" order="20"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_GuaranteeObligationsCarryingValue" order="25"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GuaranteeObligationsMaximumExposure" order="26"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_CollateralHeldByLendersInConnectionWithSecuritiesLendingIndemnifications" order="27"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_LatestYearThroughWhichOperatingLeasesExtend" order="29"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_CommitmentsToInvestInRealEstatePrivateInvestments" order="31"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_GuaranteedMinimumDeathAndIncomeBenefitsReserve" order="51"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="gs_SubsidiaryTwoMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="gs_SubsidiaryOneMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="gs_SubsidiaryThreeMember" order="3"/>
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<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_RegulationAndCapitalAdequacyTextualsAbstract" xlink:label="gs_RegulationAndCapitalAdequacyTextualsAbstract"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MinimumTierOneLeverageRatioForBankHoldingCompaniesWithHighestSupervisoryRating" xlink:label="gs_MinimumTierOneLeverageRatioForBankHoldingCompaniesWithHighestSupervisoryRating"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MinimumTierOneLeverageRatioForOtherBankHoldingCompanies" xlink:label="gs_MinimumTierOneLeverageRatioForOtherBankHoldingCompanies"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TierOneLeverageRatioRequiredToBeWellCapitalized" xlink:label="gs_TierOneLeverageRatioRequiredToBeWellCapitalized"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TierOneCapitalRatioExpectedToBeMaintained" xlink:label="gs_TierOneCapitalRatioExpectedToBeMaintained"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TotalCapitalRatioExpectedToBeMaintained" xlink:label="gs_TotalCapitalRatioExpectedToBeMaintained"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_AmountDepositedByFirmsDepositoryInstitutionSubsidiariesHeldAtFederalReserveBank" xlink:label="gs_AmountDepositedByFirmsDepositoryInstitutionSubsidiariesHeldAtFederalReserveBank"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_ExcessAmountDepositedByFirmsDepositoryInstitutionSubsidiariesHeldAtFederalReserveBank" xlink:label="gs_ExcessAmountDepositedByFirmsDepositoryInstitutionSubsidiariesHeldAtFederalReserveBank"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AlternativeNetCapitalRequirement" xlink:label="us-gaap_AlternativeNetCapitalRequirement"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AlternativeExcessNetCapital" xlink:label="us-gaap_AlternativeExcessNetCapital"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_AmountOfBrokerDealerTentativeNetCapitalRequiredToBeHeld" xlink:label="gs_AmountOfBrokerDealerTentativeNetCapitalRequiredToBeHeld"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_AmountOfBrokerDealerNetCapitalRequiredToBeHeld" xlink:label="gs_AmountOfBrokerDealerNetCapitalRequiredToBeHeld"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_MinimumTentativeNetCapitalRequiredToBeMaintainedOrMustNotifyAuthority" xlink:label="gs_MinimumTentativeNetCapitalRequiredToBeMaintainedOrMustNotifyAuthority"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TierOneRiskBasedCapital" xlink:label="us-gaap_TierOneRiskBasedCapital"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TierTwoRiskBasedCapital" xlink:label="gs_TierTwoRiskBasedCapital"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Capital" xlink:label="us-gaap_Capital"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_RiskWeightedAssets" xlink:label="gs_RiskWeightedAssets"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:label="us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CapitalToRiskWeightedAssets" xlink:label="us-gaap_CapitalToRiskWeightedAssets"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TierOneCapitalToAverageAdjustedTotalAssets" xlink:label="gs_TierOneCapitalToAverageAdjustedTotalAssets"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AmountOfRestrictedNetAssetsForConsolidatedAndUnconsolidatedSubsidiaries" xlink:label="us-gaap_AmountOfRestrictedNetAssetsForConsolidatedAndUnconsolidatedSubsidiaries"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarlyRepaymentOfSubordinatedDebt" xlink:label="us-gaap_EarlyRepaymentOfSubordinatedDebt"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashDividendsPaidToParentCompany" xlink:label="us-gaap_CashDividendsPaidToParentCompany"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" order="4"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_MinimumTierOneLeverageRatioForOtherBankHoldingCompanies" order="7"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TierOneLeverageRatioRequiredToBeWellCapitalized" order="8"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TierOneCapitalRatioExpectedToBeMaintained" order="9"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TotalCapitalRatioExpectedToBeMaintained" order="10"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TierOneLeverageRatioExpectedToBeMaintained" order="11"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_AmountDepositedByFirmsDepositoryInstitutionSubsidiariesHeldAtFederalReserveBank" order="12"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_ExcessAmountDepositedByFirmsDepositoryInstitutionSubsidiariesHeldAtFederalReserveBank" order="13"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AlternativeNetCapitalRequirement" order="14"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_RiskWeightedAssets" order="22"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" order="23"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CapitalToRiskWeightedAssets" order="24"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="gs_TierOneCapitalToAverageAdjustedTotalAssets" order="25"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AmountOfRestrictedNetAssetsForConsolidatedAndUnconsolidatedSubsidiaries" order="26"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarlyRepaymentOfSubordinatedDebt" order="27"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashDividendsPaidToParentCompany" order="28"/>
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<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/RegulationAndCapitalAdequacyDetail" xlink:title="0620 - Disclosure - Regulation and Capital Adequacy (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="1"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/IncomeTaxesDetail" xlink:title="0624 - Disclosure - Income Taxes (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TaxJurisdictionsAxis" xlink:label="gs_TaxJurisdictionsAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="gs_TaxJurisdictionsAxis" order="1"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TaxJurisdictionsAxis" xlink:label="gs_TaxJurisdictionsAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="us-gaap_SegmentGeographicalDomain"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InternalRevenueServiceIRSMember" xlink:label="us-gaap_InternalRevenueServiceIRSMember"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_JapanForeignJurisdictionMember" xlink:label="gs_JapanForeignJurisdictionMember"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_KoreaForeignJurisdictionMember" xlink:label="gs_KoreaForeignJurisdictionMember"/>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_UnitedKingdomForeignJurisdictionMember" xlink:label="gs_UnitedKingdomForeignJurisdictionMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="gs_TaxJurisdictionsAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_InternalRevenueServiceIRSMember" order="1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_StateAndLocalJurisdictionMember" order="2"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="gs_JapanForeignJurisdictionMember" order="3"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="gs_KoreaForeignJurisdictionMember" order="4"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="gs_HongKongForeignJurisdictionMember" order="5"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="gs_UnitedKingdomForeignJurisdictionMember" order="6"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/IncomeTaxesDetail" xlink:title="0624 - Disclosure - Income Taxes (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/IncomeTaxesDetail" xlink:title="0624 - Disclosure - Income Taxes (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_EarliestTaxYearsThatRemainSubjectToExaminationByMajorJurisdictionAbstract" xlink:label="gs_EarliestTaxYearsThatRemainSubjectToExaminationByMajorJurisdictionAbstract"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OpenTaxYearsByMajorTaxJurisdiction" order="2"/>
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<!-- Dimension Defaults -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/IncomeTaxesDetail" xlink:title="0624 - Disclosure - Income Taxes (Details)">
<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_TaxJurisdictionsAxis" xlink:label="gs_TaxJurisdictionsAxis"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="us-gaap_SegmentGeographicalDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_TaxJurisdictionsAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="1"/>
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<!-- Hypercube Definition (Line Items to Hypercube) -->
<link:definitionLink xlink:type="extended" xlink:role="http://goldmansachs.com/role/BusinessSegmentsDetail" xlink:title="0625 - Disclosure - Business Segments (Details)">
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="us-gaap_StatementGeographicalAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementGeographicalAxis" order="1"/>
</link:definitionLink>
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<link:loc xlink:type="locator" xlink:href="gs-20110331.xsd#gs_FinancialInstrumentsFairValueDomain" xlink:label="gs_FinancialInstrumentsFairValueDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="gs_FinancialInstrumentsFairValueAxis" xlink:to="gs_FinancialInstrumentsFairValueDomain" order="1"/>
</link:definitionLink>
</link:linkbase>

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