Karen Eltrich, an Institutional Investor-ranked high-yield food and beverage analyst, left Morgan Stanley Dean Witter in New York late last week to take a similar position at Goldman Sachs, according to market officials. It is believed she will report to Roger Gordon, head of high-yield research, though Gordon referred calls to a Goldman Sachs spokesman, who, along with an MSDW spokesperson, were unable to provide immediate comment. Eltrich could not be reached.