EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
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We consent to the inclusion in the Prospectus constituting part of this
Registration Statement on Form S-1 of (i) our reports dated January 22, 1999, on
our audits of the consolidated financial statements, selected historical
consolidated income statement and balance sheet data and the financial statement
schedule of The Goldman Sachs Group, L.P. and Subsidiaries (the "Firm"); (ii)
our report dated April 27, 1999 on our examination of the Pro Forma Consolidated
Income Statement Information for the year ended November 27, 1998; and (iii) our
report dated March 15, 1999 relating to Management's Discussion and Analysis of
Financial Condition and Results of Operations of the Firm for the three-year
period ended November 27, 1998. We also consent to the references to our firm
under the captions "Experts", "Summary Consolidated Financial Data", and
"Selected Consolidated Financial Data".
/s/ PricewaterhouseCoopers LLP
New York, New York
April , 1999.