<PAGE>
EXHIBIT (j)(2)
CONSENT OF INDEPENDENT ACCOUNTANTS
----------------------------------
We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our reports dated October 23, 2000, relating to the
financial statements and financial highlights which appear in the August 31,
2000 Annual Reports to Shareholders of the following funds of Goldman Sachs
Trust: Balanced Fund, Growth and Income Fund, Mid Cap Value Fund, Small Cap
Value Fund, Capital Growth Fund, Strategic Growth Fund, Growth Opportunities
Fund, Large Cap Value Fund, International Equity Fund, Emerging Markets Equity
Fund, Asia Growth Fund, Japanese Equity Fund, European Equity Fund, Research
Select Fund, International Small Cap Fund, CORE Large Cap Growth Fund, CORE U.S.
Equity Fund, CORE Small Cap Equity Fund, CORE International Equity Fund and CORE
Large Cap Value Fund, which are also incorporated by reference into the
Registration Statement. We also consent to the references to us under the
headings "Financial Highlights", "Independent Accountants" and "Financial
Statements" in such Registration Statement.
Boston, MA
December 15, 2000 /s/ PriceWaterHouseCoopers