GOLDMAN SACHS TRUST
485APOS, EX-99, 2000-11-22
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                                                                  Exhibit (q)(3)

                              GOLDMAN SACHS TRUST
                              (a Delaware Trust)


                               POWER OF ATTORNEY
                               -----------------


Know All Men By These Presents, that the undersigned, Patrick T. Harker, hereby
constitutes and appoints Douglas C. Grip, John Perlowski, Howard B. Surloff and
Valerie Zondorak, jointly and severally, his attorneys-in-fact, each with power
of substitution, for him in any and all capacities to sign the Registration
Statement under the Securities Act of 1933 and the Investment Company Act of
1940 of Goldman Sachs Trust and any and all amendments to such Registration
Statement, and to file the same, with exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his or her
substitute or substitutes, may do or cause to be done by virtue thereof.



Dated: November 15, 2000


                                        /s/ Patrick T. Harker
                                        ---------------------
                                        Patrick T. Harker


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