NEW YORK, March 4 (Reuters) - Goldman Sachs ( GS ) plans

to target a cut of between 3% to 5% of staff as part of an

annual performance-related review it will take in spring, a

source familiar with the matter said.

The last time the Wall Street firm conducted a similar

review in September, that led to a small number of job cuts.

A spokesman for the bank declined to provide specifics of

the process, but said like "other banks, this is part of our

normal, annual talent management process."

Financial news and jobs site eFinancialCareers earlier

reported the news.