UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                    FORM N-PX



          ANNUAL REPORT OF PROXY VOTING RECORD OF REGISTERED MANAGEMENT
                               INVESTMENT COMPANY


Investment Company Act file number                811-22856
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                     Goldman Sachs MLP Income Opportunities Fund
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               (Exact name of registrant as specified in charter)

                 200 West Street, New York, New York 10282
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   (Address of principal executive offices)                      (Zip code)


                  Caroline Kraus, Esq. Goldman, Sachs & Co.
                200 West Street, 15th Floor, New York, NY 10282
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                     (Name and address of agent for service)

Registrant's telephone number, including area code: 212-902-1000
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Date of fiscal year end:  November 30
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Date of reporting period: July, 1 2013-June 30, 2014
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******************************* FORM N-Px REPORT *******************************

ICA File Number: 811-22856
Reporting Period: 07/01/2013 - 06/30/2014
Goldman Sachs MLP Income Opportunities Fund









================= Goldman Sachs MLP Income Opportunities Fund ==================


BREITBURN ENERGY PARTNERS L.P.

Ticker:       BBEP           Security ID:  106776107
Meeting Date: JUN 19, 2014   Meeting Type: Annual
Record Date:  APR 25, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Randall H. Breitenbach   For       For          Management
1.2   Elect Director David B. Kilpatrick      For       For          Management
2     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
3     Ratify Auditors                         For       For          Management


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BUCKEYE PARTNERS, L.P.

Ticker:       BPL            Security ID:  118230101
Meeting Date: JUN 03, 2014   Meeting Type: Annual
Record Date:  APR 07, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Forrest E. Wylie         For       For          Management
1.2   Elect Director Barbara J. Duganier      For       For          Management
1.3   Elect Director Joseph A. LaSala, Jr.    For       For          Management
1.4   Elect Director Martin A. White          For       For          Management
2     Ratify Auditors                         For       For          Management
3     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation


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CORENERGY INFRASTRUCTURE TRUST, INC.

Ticker:       CORR           Security ID:  21870U205
Meeting Date: MAY 28, 2014   Meeting Type: Annual
Record Date:  MAR 26, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Barrett Brady            For       For          Management
1.2   Elect Director Conrad S. Ciccotello     For       For          Management
1.3   Elect Director Catherine A. Lewis       For       For          Management
2     Ratify Auditors                         For       For          Management
3     Approve Outside Director Stock          For       For          Management
      Awards/Options in Lieu of Cash


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LEGACY RESERVES LP

Ticker:       LGCY           Security ID:  524707304
Meeting Date: MAY 15, 2014   Meeting Type: Annual
Record Date:  MAR 27, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Cary D. Brown            For       For          Management
1.2   Elect Director Kyle A. McGraw           For       For          Management
1.3   Elect Director Dale A. Brown            For       For          Management
1.4   Elect Director G. Larry Lawrence        For       For          Management
1.5   Elect Director William D. (Bill)        For       For          Management
      Sullivan
1.6   Elect Director William R. Granberry     For       For          Management
1.7   Elect Director Kyle D. Vann             For       For          Management
2     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
3     Ratify Auditors                         For       For          Management


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MAGELLAN MIDSTREAM PARTNERS, L.P.

Ticker:       MMP            Security ID:  559080106
Meeting Date: APR 24, 2014   Meeting Type: Annual
Record Date:  FEB 24, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director James C. Kempner         For       For          Management
1.2   Elect Director Michael N. Mears         For       For          Management
1.3   Elect Director James R. Montague        For       For          Management
2     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
3     Ratify Auditors                         For       For          Management


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MARKWEST ENERGY PARTNERS, L.P.

Ticker:       MWE            Security ID:  570759100
Meeting Date: JUN 06, 2014   Meeting Type: Annual
Record Date:  APR 11, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Frank M. Semple          For       For          Management
1.2   Elect Director Donald D. Wolf           For       For          Management
1.3   Elect Director William A. Bruckmann,    For       For          Management
      III
1.4   Elect Director Michael L. Beatty        For       For          Management
1.5   Elect Director Charles K. Dempster      For       For          Management
1.6   Elect Director Donald C. Heppermann     For       For          Management
1.7   Elect Director Randall J. Larson        For       For          Management
1.8   Elect Director Anne E. Fox Mounsey      For       For          Management
1.9   Elect Director William P. Nicoletti     For       For          Management
2     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
3     Ratify Auditors                         For       For          Management


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TARGA RESOURCES CORP.

Ticker:       TRGP           Security ID:  87612G101
Meeting Date: MAY 29, 2014   Meeting Type: Annual
Record Date:  APR 01, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Charles R. Crisp         For       For          Management
1.2   Elect Director Laura C. Fulton          For       For          Management
1.3   Elect Director James W. Whalen          For       For          Management
2     Ratify Auditors                         For       For          Management
3     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
4     Report on Methane Emissions Management  Against   For          Shareholder
      and Reduction Targets


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THE WILLIAMS COMPANIES, INC.

Ticker:       WMB            Security ID:  969457100
Meeting Date: MAY 22, 2014   Meeting Type: Annual
Record Date:  APR 01, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Alan S. Armstrong        For       For          Management
1.2   Elect Director Joseph R. Cleveland      For       For          Management
1.3   Elect Director Kathleen B. Cooper       For       For          Management
1.4   Elect Director John A. Hagg             For       For          Management
1.5   Elect Director Juanita H. Hinshaw       For       For          Management
1.6   Elect Director Ralph Izzo               For       For          Management
1.7   Elect Director Frank T. MacInnis        For       For          Management
1.8   Elect Director Eric W. Mandelblatt      For       For          Management
1.9   Elect Director Steven W. Nance          For       For          Management
1.10  Elect Director Murray D. Smith          For       For          Management
1.11  Elect Director Janice D. Stoney         For       For          Management
1.12  Elect Director Laura A. Sugg            For       For          Management
2     Amend Omnibus Stock Plan                For       For          Management
3     Amend Qualified Employee Stock          For       For          Management
      Purchase Plan
4     Ratify Auditors                         For       For          Management
5     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation


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VANGUARD NATURAL RESOURCES, LLC

Ticker:       VNR            Security ID:  92205F106
Meeting Date: JUN 05, 2014   Meeting Type: Annual
Record Date:  APR 04, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director W. Richard Anderson      For       For          Management
1.2   Elect Director Bruce W. McCullough      For       For          Management
1.3   Elect Director Richard A. Robert        For       For          Management
1.4   Elect Director Loren Singletary         For       For          Management
1.5   Elect Director Scott W. Smith           For       For          Management
2     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
3     Ratify Auditors                         For       For          Management

========== END NPX REPORT






                                 SIGNATURES




        Pursuant to the requirements of the Investment Company Act of 1940, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

(Registrant)              Goldman Sachs MLP Income Opportunities Fund
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By (Signature and Title) /s/ James A. McNamara
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                         Principal Executive Officer

Date  August 29, 2014
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