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


FORM 10-Q



(Mark One)
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2005
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OR

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

For the transition period from to
--------------------------------------------------

Commission file number 333-26227
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Golden State Petroleum Transport Corporation
- --------------------------------------------------------------------------------
(Exact name of Registrant as specified in its charter)


Delaware 13-392-7016
- ------------------------------------- ------------------------------------
(State or other jurisdiction (I.R.S. Employer Identification No.)
of incorporation or organization)


c/o Frontline Ltd., Par-la-Ville Place, 14 Par-la-Ville Road, Hamilton, Bermuda
- --------------------------------------------------------------------------------
(Address of principal executive offices)


(441) 295-6935
- --------------------------------------------------------------------------------
(Registrant's telephone number, including area code)


- --------------------------------------------------------------------------------
(Former name, former address and former
fiscal year if changed since last report)


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 [_]






Index


Part I Financial Information

Item 1 Financial Statements

Item 4 Controls and Procedures

Part II Other Information

Item 6 Exhibits

Signatures


Omitted items are not applicable






PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

Index to Consolidated Financial Statements 3

Statements of Operations and Retained Earnings
for the quarters ended March 31, 2005 and 2004 4

Balance Sheets as of March 31, 2005 and December 31, 2004 5

Statements of Cash Flows for the three months
ended March 31, 2005 and 2004 6

Notes to the Financial Statements 7





Statements of Operations and Retained Earnings

For the quarter ended March 31, 2005 and 2004

(Unaudited)


2005 2004
Revenue

Agency fees $ - $ -
----------- -----------

Expenses

Transaction expenses - -
----------- -----------

Net income $ - $ -
=========== ===========

Retained earnings, beginning of period - -
----------- -----------

Retained earnings, end of period $ - $ -
=========== ===========


See accompanying Notes to Financial Statements




Balance Sheets as of March 31, 2005, and December 31, 2004


(Unaudited) (Audited)
March 31, December 31,
2005 2004

Assets

Cash $ 2 $ 2

Accounts receivable - -
------------- -------------

Total assets $ 2 $ 2
============= =============

Liabilities and STOCKholders' equity

Accounts payable $ - $ -
------------- -------------

Total liabilities - -
------------- -------------

Stockholders' equity

Common stock, no par value;
100 shares authorized;

2 shares issued and outstanding 2 2

Retained earnings - -
------------- -------------

Total stockholders' equity 2 2
------------- -------------

Total liabilities and stockholders' equity $ 2 $ 2
============= =============



See accompanying Notes to Financial Statements






Statements of Cash Flows

For the three months ended March 31, 2005 and 2004

(Unaudited)

2005 2004

Cash flows from operating activities

Net income $ - $ -

Change in operating assets and liabilities - -
----------- -----------

Net cash provided by operating activities - -
----------- -----------

Cash flows from financing activities

Capital contribution - -
----------- -----------

Net cash provided by financing activities - -
----------- -----------

Cash at beginning of period 2 2
----------- -----------

Cash at end of period $ 2 $ 2
=========== ===========



See accompanying Notes to Financial Statements






Notes to the Financial Statements

The interim financial statements of Golden State Petroleum Transport Corporation
(the "Company") have been prepared in accordance with generally accepted
accounting principles for interim financial information and Rule 10-01 of
Regulation S-X. Accordingly, they do not include all the information and
footnotes required by generally accepted accounting principles for complete
financial statements. These financial statements are unaudited and should be
read in conjunction with the audited financial statements and notes thereto
included in the Company's Annual Report on Form 10-K for the year ended December
31, 2004. The Company follows the same accounting policies in the preparation of
interim reports. In the opinion of management, the financial statements reflect
all adjustments, which are of a normal recurring nature, necessary for a fair
presentation of the financial condition, results of operations and cash flows of
the Company for the interim periods presented and are not necessarily indicative
of a full year's results.

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations.

Inapplicable

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

Inapplicable

Item 4. Controls and Procedures

(a) Evaluation of disclosure controls and procedures.

Within the 90 days prior to the date of this report, the Company carried
out an evaluation, under the supervision and with the participation of the
Company's manager Frontline Ltd, including the Company's President and
Treasurer, of the effectiveness of the design and operation of the
Company's disclosure controls and procedures pursuant to Exchange Act Rule
13a-14. Based upon that evaluation, the President and Treasurer concluded
that the Company's disclosure controls and procedures are effective in
alerting them timely to material information relating to the Company
required to be included in the Company's periodic SEC filings.

(b) Changes in internal controls

There have been no significant changes in our internal controls or in other
factors that could have significantly affected those controls subsequent to
the date of our most recent evaluation of internal controls, including any
corrective actions with regard to significant deficiencies and material
weaknesses.


PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None

Item 2. Changes in Securities and Use of Proceeds.

Inapplicable

Item 3. Defaults Upon Senior Securities.

Inapplicable

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

Inapplicable

Item 5. Other Information.

None

Item 6. Exhibits and Reports on Form 8-K.

(a) Exhibits and reports to be filed

Exhibit Description

31.1 Certification of Chief Executive Officer pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002.

31.2 Certification of Chief Financial Officer pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002.

32.1 Certifications of Chief Executive Officer pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002.

32.2 Certifications of Chief Financial Officer pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002.






SIGNATURES

Pursuant to the requirements 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.


Golden State Petroleum Transport Corporation
--------------------------------------------
(Registrant)

By /s/ Kate Blankenship
--------------------------------------
Kate Blankenship
Director, Treasurer and Secretary


By /s/ Tor Olav Troim
----------------------------------
Tor Olav Troim
President



Date: May 13, 2005


02089.0007 #574019