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:  333-132809-04

       GSAA Home Equity Trust 2006-8
       (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                                          54-2196726
  (State or other jurisdiction of                   54-2196727
  incorporation or organization of                  54-2196728
  issuing entity)                                   54-6709421
                                                    (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)


  Telephone number, including area code of issuing entity: (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. (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:

                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.


  Item 1123 of Regulation AB, Servicer Compliance Statement.


            See Exhibit 35.


                                PART IV



  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

   (4) and (10)

Master Servicing and Trust Agreement, dated as of April 1, 2006, among GS
Mortgage Securities Corp., as depositor, Deutsche Bank as trustee and as a
custodian, JPMorgan Chase Bank, National Association as a custodian, U.S. Bank,
National Association, as a custodian and Wells Fargo as Master Servicer,
securities administrator and as a custodian (filed as exhibit 99.1 to Form 8-K/A
filed on June 9, 2006, and incorporated by reference herein)

Interest Rate Swap Agreement, dated as of April 20, 2006, between GSAA Home
Equity Trust 2006-8 and Goldman Sachs Mitsui Marine Derivative Products, L.P.,
with Schedule and Confirmation thereto (filed as exhibit 99.2 to Form 8-K filed
on May 12, 2006, and incorporated by reference herein)

Avelo Step 1 Assignment Agreement, dated as of April 28, 2006, among Avelo, GSMC
and the Company (filed as exhibit 99.3 to Form 8-K filed on May 12, 2006, and
incorporated by reference herein)

Avelo Step 2 Assignment Agreement, dated as of April 28, 2006, among the
Company, Avelo, Deutsche Bank National Association and Wells Fargo Bank (filed
as exhibit 99.4 to Form 8-K filed on May 12, 2006, and incorporated by
reference herein)

CHLS Step 1 Assignment Agreement, dated as of April 28, 2006, among CHLS, GSMC
and the Company (filed as exhibit 99.5 to Form 8-K filed on May 12, 2006, and
incorporated by reference herein)

CHLS Step 2 Assignment Agreement, dated as of April 28, 2006, among the
Company, CHLS, Deutsche Bank and Wells Fargo Bank (filed as exhibit 99.6 to
Form 8-K filed on May 12, 2006, and incorporated by reference herein)

Countrywide Step 1 Assignment Agreement, dated as of April 28, 2006, among
Countrywide, CHLS, GSMC and the Company (filed as exhibit 99.7 to Form 8-K
filed on May 12, 2006, and incorporated by reference herein)

Countrywide Step 2 Assignment Agreement, dated as of April 28, 2006, among
the Company, Countrywide, CHLS, Deutsche Bank and Wells Fargo Bank (filed as
exhibit 99.8 to Form 8-K filed on May 12, 2006, and incorporated by reference
herein)

FNBN Step 1 Assignment Agreement, dated as of April 28, 2006, among FNBN,
GSMC and the Company (filed as exhibit 99.9 to Form 8-K filed on May 12,
2006, and incorporated by reference herein)

FNBN Step 2 Assignment Agreement, dated as of April 28, 2006, among the Company,
FNBN, Deutsche Bank and Wells Fargo Bank (filed as exhibit 99.10 to Form 8-K
filed on May 12, 2006, and incorporated by reference herein)

JPMorgan Step 1 Assignment Agreement, dated as of April 28, 2006, among
JPMorgan, GSMC and the Company (filed as exhibit 99.11 to Form 8-K filed
on May 12, 2006, and incorporated by reference herein)

JPMorgan Step 2 Assignment Agreement, dated as of April 28, 2006, among
the Company, JPMorgan, Deutsche Bank and Wells Fargo Bank (filed as exhibit
99.12 to Form 8-K filed on May 12, 2006, and incorporated by reference herein)

Wells Fargo Step 1 Assignment Agreement, dated as of April 28, 2006, among
Wells Fargo, GSMC and the Company (filed as exhibit 99.13 to Form 8-K filed
on May 12, 2006, and incorporated by reference herein)

Wells Fargo Step 2 Assignment Agreement, dated as of April 28, 2006, among
the Company, Wells Fargo, Deutsche Bank and Wells Fargo Bank (filed as
exhibit 99.14 to Form 8-K filed on May 12, 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) Countrywide Home Loans Servicing LP, as Servicer <F1>
      d) Deutsche Bank National Trust Company, as Custodian <F1>
      e) JPMorgan Chase Bank, N.A., as Custodian <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>

      </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) Countrywide Home Loans Servicing LP, as Servicer <F1>
      d) Deutsche Bank National Trust Company, as Custodian <F1>
      e) JPMorgan Chase Bank, N.A., as Custodian <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>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, 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.


   (4) and (10)

Master Servicing and Trust Agreement, dated as of April 1, 2006, among GS
Mortgage Securities Corp., as depositor, Deutsche Bank as trustee and as a
custodian, JPMorgan Chase Bank, National Association as a custodian, U.S. Bank,
National Association, as a custodian and Wells Fargo as Master Servicer,
securities administrator and as a custodian (filed as exhibit 99.1 to Form 8-K/A
filed on June 9, 2006, and incorporated by reference herein)

Interest Rate Swap Agreement, dated as of April 20, 2006, between GSAA Home
Equity Trust 2006-8 and Goldman Sachs Mitsui Marine Derivative Products, L.P.,
with Schedule and Confirmation thereto (filed as exhibit 99.2 to Form 8-K filed
on May 12, 2006, and incorporated by reference herein)

Avelo Step 1 Assignment Agreement, dated as of April 28, 2006, among Avelo, GSMC
and the Company (filed as exhibit 99.3 to Form 8-K filed on May 12, 2006, and
incorporated by reference herein)

Avelo Step 2 Assignment Agreement, dated as of April 28, 2006, among the
Company, Avelo, Deutsche Bank National Association and Wells Fargo Bank (filed
as exhibit 99.4 to Form 8-K filed on May 12, 2006, and incorporated by
reference herein)

CHLS Step 1 Assignment Agreement, dated as of April 28, 2006, among CHLS, GSMC
and the Company (filed as exhibit 99.5 to Form 8-K filed on May 12, 2006, and
incorporated by reference herein)

CHLS Step 2 Assignment Agreement, dated as of April 28, 2006, among the
Company, CHLS, Deutsche Bank and Wells Fargo Bank (filed as exhibit 99.6 to
Form 8-K filed on May 12, 2006, and incorporated by reference herein)

Countrywide Step 1 Assignment Agreement, dated as of April 28, 2006, among
Countrywide, CHLS, GSMC and the Company (filed as exhibit 99.7 to Form 8-K
filed on May 12, 2006, and incorporated by reference herein)

Countrywide Step 2 Assignment Agreement, dated as of April 28, 2006, among
the Company, Countrywide, CHLS, Deutsche Bank and Wells Fargo Bank (filed as
exhibit 99.8 to Form 8-K filed on May 12, 2006, and incorporated by reference
herein)

FNBN Step 1 Assignment Agreement, dated as of April 28, 2006, among FNBN,
GSMC and the Company (filed as exhibit 99.9 to Form 8-K filed on May 12,
2006, and incorporated by reference herein)

FNBN Step 2 Assignment Agreement, dated as of April 28, 2006, among the Company,
FNBN, Deutsche Bank and Wells Fargo Bank (filed as exhibit 99.10 to Form 8-K
filed on May 12, 2006, and incorporated by reference herein)

JPMorgan Step 1 Assignment Agreement, dated as of April 28, 2006, among
JPMorgan, GSMC and the Company (filed as exhibit 99.11 to Form 8-K filed
on May 12, 2006, and incorporated by reference herein)

JPMorgan Step 2 Assignment Agreement, dated as of April 28, 2006, among
the Company, JPMorgan, Deutsche Bank and Wells Fargo Bank (filed as exhibit
99.12 to Form 8-K filed on May 12, 2006, and incorporated by reference herein)

Wells Fargo Step 1 Assignment Agreement, dated as of April 28, 2006, among
Wells Fargo, GSMC and the Company (filed as exhibit 99.13 to Form 8-K filed
on May 12, 2006, and incorporated by reference herein)

Wells Fargo Step 2 Assignment Agreement, dated as of April 28, 2006, among
the Company, Wells Fargo, Deutsche Bank and Wells Fargo Bank (filed as
exhibit 99.14 to Form 8-K filed on May 12, 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) Countrywide Home Loans Servicing LP, as Servicer
      d) Deutsche Bank National Trust Company, as Custodian
      e) JPMorgan Chase Bank, N.A., as Custodian
      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

      </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) Countrywide Home Loans Servicing LP, as Servicer
      d) Deutsche Bank National Trust Company, as Custodian
      e) JPMorgan Chase Bank, N.A., as Custodian
      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

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

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

      </TABLE>