UNITED STATES
                             SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, D.C. 20549



                                          FORM 10-K/A


  (Mark one)

  /X/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934
      For the fiscal year ended December 31, 2006

      OR



  / / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934


       Commission file number of issuing entity:  333-132809-36

       GSAA Home Equity Trust 2006-18
       (exact name of issuing entity as specified in its charter)

       GS Mortgage Securities Corp.
       (exact name of the depositor as specified in its charter)

       Goldman Sachs Mortgage Company
       (exact name of the sponsor as specified in its charter)


  New York                                          54-2198266
  (State or other jurisdiction of                   54-2198267
  incorporation or organization of                  54-2198268
  issuing entity)                                   54-6725994
                                                    (I.R.S. Employer
                                                    Identification No.
                                                    of issuing entity)


   c/o Wells Fargo Bank, N.A.
   9062 Old Annapolis Road
   Columbia, MD                                                 21045
  (Address of principal executive offices of issuing entity)   (Zip Code of)
                                                               issuing entity)

  Issuing entity telephone number, including area code: (410) 884-2000


  Securities registered pursuant to Section 12(b) of the Act:

        NONE.


  Securities registered pursuant to Section 12(g) of the Act:

        NONE.


  Indicate by check mark if the registrant is a well-known seasoned issuer,
  as defined in Rule 405 of the Securities Act.

        Yes  ___     No  X


  Indicate by check mark if the registrant is not required to file reports
  pursuant to Section 13 or Section 15(d) of the Act.

        Yes  ___     No  X


  Indicate by check mark whether the registrant (1) has filed all reports
  required to be filed by Section 13 or 15(d) of the Securities Exchange
  Act of 1934 during the preceding 12 months (or for such shorter period
  that the registrant was required to file such reports), and (2) has been
  subject to such filing requirements for the past 90 days.

        Yes  X       No  ___


  Indicate by check mark if disclosure of delinquent filers pursuant to
  Item 405 of Regulation S-K ( 229.405 of this chapter) is not contained
  herein, and will not be contained, to the best of registrant's knowledge,
  in definitive proxy or information statements incorporated by reference
  in Part III of this Form 10-K/A or any amendment to this Form 10-K/A.

        Not applicable.


  Indicate by check mark whether the registrant is a large accelerated filer,
  an accelerated filer, or a non-accelerated filer. See definition of
  "accelerated filer and large accelerated filer" in Rule 12b-2 of the
  Exchange Act. (Check one):


  Large accelerated filer ___  Accelerated filer ___  Non-accelerated filer X


  Indicate by check mark whether the registrant is a shell company (as
  defined in Rule 12b-2 of the Act).

        Yes  ___     No  X


  State the aggregate market value of the voting and non-voting common
  equity held by non-affiliates computed by reference to the price at which
  the common equity was last sold, or the average bid and asked price of
  such common equity, as of the last business day of the registrant's most
  recently completed second fiscal quarter.

        Not applicable.


     Documents Incorporated by Reference.

  List hereunder the following documents if incorporated by reference and
  the Part of the Form 10-K/A (e.g., Part I, Part II, etc.) into which the
  document is incorporated: (1) Any annual report to security holders; (2)
  Any proxy or information statement; and (3) Any prospectus filed pursuant
  to Rule 424(b); or (c) under the Securities Act of 1933. The listed
  documents should be clearly described for identification purposes (e.g., the
  annual report to security holders for fiscal year ended December 24, 1980).

        Not applicable.


                                   PART I
  Item 1.  Business.

            Not applicable.


  Item 1A.  Risk Factors.

            Not applicable.


  Item 1B.  Unresolved Staff Comments.

            None.


  Item 2.  Properties.

            Not applicable.


  Item 3.  Legal Proceedings.

            Not applicable.


  Item 4.  Submission of Matters to a Vote of Security Holders.

            Not applicable.


                                PART II

  Item 5. Market for Registrant's Common Equity, Related Stockholder
         Matters and Issuer Purchases of Equity.

            Not applicable.


  Item 6.  Selected Financial Data.

            Not applicable.


  Item 7.  Management's Discussion and Analysis of Financial Condition and
           Results of Operation.

            Not applicable.


  Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

            Not applicable.


  Item 8.  Financial Statements and Supplementary Data.

            Not applicable.


  Item 9.  Changes in and Disagreements With Accountants on Accounting and
           Financial Disclosure.

            Not applicable.


  Item 9A. Controls and Procedures.

            Not applicable.


  Item 9A(T). Controls and Procedures.

            Not applicable.


  Item 9B. Other Information.

            None.


                                PART III

  Item 10. Directors, Executive Officers and Corporate Governance.

            Not applicable.


  Item 11. Executive Compensation.

            Not applicable.

  Item 12. Security Ownership of Certain Beneficial Owners and
           Management and Related Stockholder Matters.

            Not applicable.


  Item 13. Certain Relationships and Related Transactions, and Director
           Independence.

            Not applicable.


  Item 14. Principal Accounting Fees and Services.

            Not applicable.



                ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

  Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

            No single obligor represents 10% or more of the pool assets held
            by the issuing entity.


  Item 1114(b)(2) and 1115(b) of Regulation AB, Significant Enhancement
             Provider Financial Information.

            None.



  Item 1117 of Regulation AB, Legal Proceedings.

            None.


  Item 1119 of Regulation AB, Affiliations and Certain Relationships and
             Related Transactions.


            Provided previously in the prospectus supplement of the
            Registrant relating to the issuing entity and filed pursuant
            to Rule 424 of the Securities Act of 1933, as amended.


  Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.

         (a) See Exhibit 33 and Exhibit 34.

         (b) Material Instances of noncompliance:


         On or about March 11, 2008, Assurant, Inc. provided the Registrant
         with a management's assessment of compliance with servicing
         criteria set forth in Item 1122(d) of Regulation AB and a
         registered public accounting firm assessment as set forth in
         Item 1122(b) of Regulation AB (the "Assurant Reports"). The
         Assurant Reports are attached as Exhibit 33(a) and Exhibit 34(a),
         respectively, to this report.

         Assurant, Inc. previously excluded the applicable servicing
         criteria set forth in Item 1122 (d)(4)(xii) from the scope of
         its assessment of compliance. Assurant, Inc. has now assessed its
         compliance with the Applicable Servicing Criteria for the Reporting
         Period and has identified a material instance of noncompliance with
         that servicing criterion. Specifically, Assurant, Inc. did not have,
         during the Reporting Period, sufficient policies and procedures to
         capture the information with respect to the Platform Transactions
         necessary to determine compliance with Item 1122(d)(4)(xii).
         Accordingly, Assurant, Inc. has restated its previous assessment for
         the Reporting Period, which excluded evaluation of the criterion, to
         include the criterion and reflect the material noncompliance as
         a result of its assessment.


         On or about March 11, 2008, Avelo provided the Registrant with
         a revised management's assessment of compliance with servicing
         criteria set forth in Item 1122(d) of Regulation AB and a
         registered public accounting firm assessment as set forth in
         Item 1122(b) of Regulation AB (the "Avelo Reports"). The Avelo
         Reports are attached as Exhibit 33(b) and Exhibit 34(b)
         respectively, to this report.

         Avelo Mortgage, L.L.C. has complied, in all material respects, with the
         applicable servicing criteria as of and for the Reporting Period except
         as follows:

         Avelo Mortgage, L.L.C. assessed its compliance with the Applicable
         Servicing Criteria for the Reporting Period and has identified a
         material instance of non-compliance with servicing criterion set forth
         in Item 1122(d)(2)(vii) of Regulation AB with respect to the Platform.
         Specifically, Avelo Mortgage, L.L.C. did not prepare reconciliations
         for all asset-backed securities related bank accounts within 30
         calendar days after the bank statement cut-off date, or as such other
         number of days as specified in the transaction agreements and
         reconciling items were not resolved within 90 days of their original
         identification or such other number of days as specified in the
         transaction agreements.


Wells Fargo Bank, N.A., as Servicer ("Wells Fargo"), acknowledges the following
material instances of non-compliance with the applicable servicing criteria:

1.      1122(d)(3)(i) Delinquency Reporting:  For certain loans sub-serviced
by Wells Fargo or for which servicing rights were acquired on a bulk-acquisition
basis, Wells Fargo determined that it provided incomplete data to some third
parties who use such data to calculate delinquency ratios and determine the
status of loans with respect to bankruptcy, foreclosure or real estate owned.
The incomplete reporting only affected securitizations that included delinquent
loans. Instead of the actual due date being provided for use in calculating
delinquencies, the date of the first payment due to the security was provided.
Wells Fargo subsequently included additional data in the monthly remittance
reports, providing the actual borrower due date and unpaid principal balance,
together with instructions to use these new fields if such monthly remittance
reports are used to calculate delinquency ratios.

2.      1122(d)(4)(vii) Notification of Intent to Foreclose:  Wells Fargo
determined that, as required by certain servicing agreements, it did not
provide investors with prior notification of intent to foreclose. While
investors received monthly delinquency status reports that listed loans in
foreclosure, such reports were received after such loans had been referred
to an attorney. A new process is being implemented to send such notifications
if contractually required, unless an investor opts out in writing.


Material instances of noncompliance by Wells Fargo Bank, National Association,
in its capacity as Master Servicer and Securities Administrator, are as follows:

1122(d)(3)(i) Delinquency Reporting: During the reporting period, certain
monthly investor or remittance reports included errors in the calculation and/or
the reporting of delinquencies for the pool assets, which errors may or may not
have been material. All such errors were the result of data processing errors
and/or the mistaken interpretation of data provided by other parties
participating in the servicing function. All necessary adjustments to data
processing systems and/or interpretive clarifications have been made to correct
those errors and to remedy related procedures.

GreenPoint Mortgage Funding, Inc. has identified the following noncompliance
with servicing criteria 1122(d)(1)(i), 1122(d)(2)(iv), and 1122(d)(3)(ii)
applicable to the Platform during the year ended December 31, 2006, as follows:

1122(d)(1)(i) GreenPoint Mortgage Funding, Inc. did not institute policies and
procedures to monitor performance or other triggers and events of defaults in
accordance with the transaction agreements.

1122(d)(2)(iv) GreenPoint Mortgage Funding, Inc. did not establish separate
P&I and T&I accounts for certain securitizations which allowed funds to be
commingled in various custodial accounts.

1122(d)(3)(ii) In certain situations where GreenPoint Mortgage Funding, Inc.
has received mortgage insurance proceeds prior to the liquidation of the
related properties, the mortgage insurance proceeds were not remitted at the
time of the next regularly scheduled remittance date as required by the
transaction agreements, but instead remained in the related custodial account
and were remitted at the time the REO liquidation proceeds were remitted to
the Master Servicer.


  Item 1123 of Regulation AB, Servicer Compliance Statement.


            See Exhibit 35.


                                PART IV



  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

Exhibit 4.1       Master Servicing and Trust Agreement, dated as of November
                  1, 2006, among GS Mortgage Securities Corp., as depositor,
                  Deutsche Bank National Trust Company, as trustee and as a
                  custodian, U.S. Bank National Association and The Bank of
                  New York, each as a custodian and Wells Fargo Bank, National
                  Association, as Master Servicer, securities administrator
                  and as a custodian (filed as an exhibit to Form 8-K on
                  December 15, 2006, and incorporated by reference herein.)

Exhibit 10.1      Primary Mortgage Insurance Policy, dated as of November 30,
                  2006, issued in the name of Deutsche Bank National Trust
                  Company, as Trustee on behalf of the Trust (filed as an
                  exhibit to Form 8-K on December 15, 2006, and incorporated
                  by reference herein.)

Exhibit 10.2      FNBN Step 1 Assignment Agreement, dated as of November 30,
                  2006, among First National Bank of Nevada, Goldman Sachs
                  Mortgage Corporation and the Company (filed as an exhibit to
                  Form 8-K on December 15, 2006, and incorporated by reference
                  herein.)

Exhibit 10.3      FNBN Step 2 Assignment Agreement, dated as of November 30,
                  2006, among GS Mortgage Securities Corp., First National Bank
                  of Nevada, Deutsche Bank and Wells Fargo Bank, National
                  Association (filed as an exhibit to Form 8-K on December 15,
                  2006, and incorporated by reference herein.)

Exhibit 10.4      Avelo Step 1 Assignment Agreement, dated as of November 30,
                  2006, among Avelo Mortgage, L.L.C., Goldman Sachs Mortgage
                  Corporation  and GS Mortgage Securities Corp. (filed as an
                  exhibit to Form 8-K on December 15, 2006, and incorporated
                  by reference herein.)

Exhibit 10.5      Avelo Step 2 Assignment Agreement, dated as of November 30,
                  2006, among the Company, Avelo Mortgage, L.L.C., Deutsche
                  Bank National Trust Company and Wells Fargo Bank, National
                  Association (filed as an exhibit to Form 8-K on December 15,
                  2006, and incorporated by reference herein.)

Exhibit 10.6      GreenPoint Step 1 Assignment Agreement, dated as of November
                  30, 2006, among GreenPoint, Goldman Sachs Mortgage Corporation
                  and GS Mortgage Securities Corp. (filed as an exhibit to Form
                  8-K on December 15, 2006, and incorporated by reference
                  herein.)

Exhibit 10.7      GreenPoint Step 2 Assignment Agreement, dated as of November
                  30, 2006, among the Company, GreenPoint, Deutsche Bank
                  National Trust Company and Wells Fargo Bank, National
                  Association (filed as an exhibit to Form 8-K on December 15,
                  2006, and incorporated by reference herein.)

Exhibit 10.8      Wells Fargo Step 1 Assignment Agreement, dated as of
                  November 30, 2006, among Wells Fargo Bank, National
                  Association, Goldman Sachs Mortgage Corporation  and GS
                  Mortgage Securities Corp. (filed as an exhibit to Form 8-K on
                  December 15, 2006, and incorporated by reference herein.)

Exhibit 10.9      Wells Fargo Step 2 Assignment Agreement, dated as of
                  November 30, 2006, among GS Mortgage Securities Corp., Wells
                  Fargo Bank, National Association and Deutsche Bank (filed as
                  an exhibit to Form 8-K on December 15, 2006, and incorporated
                  by reference herein.)

     (31)    Rule 13a-14(d)/15d-14(d) Certifications.

     (33)    Reports on assessment of compliance with servicing criteria for
             asset-backed securities.



      <TABLE>

      
         <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Deutsche Bank National Trust Company, as Custodian <F1>
      d) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A.  <F1>
      f) The Bank of New York, as Custodian <F1>
      g) U.S. Bank National Association, as Custodian <F1>
      h) Wells Fargo Bank, N.A., as Servicer <F1>
      i) Wells Fargo Bank, N.A., as Master Servicer <F1>
      j) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      k) Wells Fargo Bank, N.A., as Custodian <F1>
      l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.  <F1>

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Deutsche Bank National Trust Company, as Custodian <F1>
      d) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A.  <F1>
      f) The Bank of New York, as Custodian <F1>
      g) U.S. Bank National Association, as Custodian <F1>
      h) Wells Fargo Bank, N.A., as Servicer <F1>
      i) Wells Fargo Bank, N.A., as Master Servicer <F1>
      j) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      k) Wells Fargo Bank, N.A., as Custodian <F1>
      l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.  <F1>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      h) Wells Fargo Bank, N.A., as Servicer <F1>
      i) Wells Fargo Bank, N.A., as Master Servicer <F1>

      </TABLE>

   (b) See (a) above.

   (c) Not applicable.


  <F1> Filed herewith.



                                SIGNATURES

  Pursuant to the requirements of Section 13 or 15(d) of the Securities
  Exchange Act of 1934, the registrant has duly caused this report to be
  signed on its behalf by the undersigned, thereunto duly authorized.



    GS Mortgage Securities Corp.
    (Depositor)



    /s/ Michelle Gill
    Michelle Gill, Vice President
    (senior officer in charge of securitization of the depositor)

    Date: June 30, 2008


  Exhibit Index

  Exhibit No.

Exhibit 4.1       Master Servicing and Trust Agreement, dated as of November
                  1, 2006, among GS Mortgage Securities Corp., as depositor,
                  Deutsche Bank National Trust Company, as trustee and as a
                  custodian, U.S. Bank National Association and The Bank of
                  New York, each as a custodian and Wells Fargo Bank, National
                  Association, as Master Servicer, securities administrator
                  and as a custodian (filed as an exhibit to Form 8-K on
                  December 15, 2006, and incorporated by reference herein.)

Exhibit 10.1      Primary Mortgage Insurance Policy, dated as of November 30,
                  2006, issued in the name of Deutsche Bank National Trust
                  Company, as Trustee on behalf of the Trust (filed as an
                  exhibit to Form 8-K on December 15, 2006, and incorporated
                  by reference herein.)

Exhibit 10.2      FNBN Step 1 Assignment Agreement, dated as of November 30,
                  2006, among First National Bank of Nevada, Goldman Sachs
                  Mortgage Corporation and the Company (filed as an exhibit to
                  Form 8-K on December 15, 2006, and incorporated by reference
                  herein.)

Exhibit 10.3      FNBN Step 2 Assignment Agreement, dated as of November 30,
                  2006, among GS Mortgage Securities Corp., First National Bank
                  of Nevada, Deutsche Bank and Wells Fargo Bank, National
                  Association (filed as an exhibit to Form 8-K on December 15,
                  2006, and incorporated by reference herein.)

Exhibit 10.4      Avelo Step 1 Assignment Agreement, dated as of November 30,
                  2006, among Avelo Mortgage, L.L.C., Goldman Sachs Mortgage
                  Corporation  and GS Mortgage Securities Corp. (filed as an
                  exhibit to Form 8-K on December 15, 2006, and incorporated
                  by reference herein.)

Exhibit 10.5      Avelo Step 2 Assignment Agreement, dated as of November 30,
                  2006, among the Company, Avelo Mortgage, L.L.C., Deutsche
                  Bank National Trust Company and Wells Fargo Bank, National
                  Association (filed as an exhibit to Form 8-K on December 15,
                  2006, and incorporated by reference herein.)

Exhibit 10.6      GreenPoint Step 1 Assignment Agreement, dated as of November
                  30, 2006, among GreenPoint, Goldman Sachs Mortgage Corporation
                  and GS Mortgage Securities Corp. (filed as an exhibit to Form
                  8-K on December 15, 2006, and incorporated by reference
                  herein.)

Exhibit 10.7      GreenPoint Step 2 Assignment Agreement, dated as of November
                  30, 2006, among the Company, GreenPoint, Deutsche Bank
                  National Trust Company and Wells Fargo Bank, National
                  Association (filed as an exhibit to Form 8-K on December 15,
                  2006, and incorporated by reference herein.)

Exhibit 10.8      Wells Fargo Step 1 Assignment Agreement, dated as of
                  November 30, 2006, among Wells Fargo Bank, National
                  Association, Goldman Sachs Mortgage Corporation  and GS
                  Mortgage Securities Corp. (filed as an exhibit to Form 8-K on
                  December 15, 2006, and incorporated by reference herein.)

Exhibit 10.9      Wells Fargo Step 2 Assignment Agreement, dated as of
                  November 30, 2006, among GS Mortgage Securities Corp., Wells
                  Fargo Bank, National Association and Deutsche Bank (filed as
                  an exhibit to Form 8-K on December 15, 2006, and incorporated
                  by reference herein.)


     (31)    Rule 13a-14(d)/15d-14(d) Certifications.

     (33)    Reports on assessment of compliance with servicing criteria for
             asset-backed securities.



      <TABLE>

      
         <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C.
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Deutsche Bank National Trust Company, as Custodian
      d) GreenPoint Mortgage Funding, Inc., as Servicer
      e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A.
      f) The Bank of New York, as Custodian
      g) U.S. Bank National Association, as Custodian
      h) Wells Fargo Bank, N.A., as Servicer
      i) Wells Fargo Bank, N.A., as Master Servicer
      j) Wells Fargo Bank, N.A., as Securities Administrator
      k) Wells Fargo Bank, N.A., as Custodian
      l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C.
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Deutsche Bank National Trust Company, as Custodian
      d) GreenPoint Mortgage Funding, Inc., as Servicer
      e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A.
      f) The Bank of New York, as Custodian
      g) U.S. Bank National Association, as Custodian
      h) Wells Fargo Bank, N.A., as Servicer
      i) Wells Fargo Bank, N.A., as Master Servicer
      j) Wells Fargo Bank, N.A., as Securities Administrator
      k) Wells Fargo Bank, N.A., as Custodian
      l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer
      h) Wells Fargo Bank, N.A., as Servicer
      i) Wells Fargo Bank, N.A., as Master Servicer

      </TABLE>