diff --git a/ush/item_28.sh b/ush/item_28.sh
new file mode 100755
index 0000000..0c650a3
--- /dev/null
+++ b/ush/item_28.sh
@@ -0,0 +1,11 @@
+#!/bin/bash
+
+#Leigh Orf <leigh.orf@noaa.gov>
+#Purpose: To count the number of GOTOs in the sorc directory
+#Usage: item_28.sh [package_directory]
+
+PACKAGE_DIR="$1"
+
+SORC_DIR=${PACKAGE_DIR}/sorc
+
+find $SORC_DIR -iname '*.f' -o -iname '*.f90' -o -iname '*.f95' | xargs grep -i "goto" | wc -l