EXHIBIT A

EXHIBIT A

THIS EXHIBIT A, amended and restated as of October 25, 2007 for the addition of Wilshire Large Cap Core 130/30 Fund, is Exhibit A to that certain Fund Accounting, Financial and Regulatory Administration and Transfer Agency Services Agreement dated as of June 27, 2005, between PFPC Inc. and Wilshire Mutual Funds, Inc.

PORTFOLIOS

Wilshire Large Company Growth Portfolio

Investment Class

Institutional Class

Wilshire Large Company Value Portfolio

Investment Class

Institutional Class

Wilshire Small Company Growth Portfolio

Investment Class

Institutional Class

Wilshire Small Company Value Portfolio

Investment Class

Institutional Class

Dow Xxxxx Wilshire 5000 Index Portfolio

Investment Class

Institutional Class

Qualified Class

Xxxxxx Xxxx Class

Wilshire Large Cap Core 130/30 Fund

Investment Class

Institutional Class

WILSHIRE MUTUAL FUNDS, INC.
By:		/s/ Xxxxxxxx X. Xxxxxxx
Name:		Xxxxxxxx X. Xxxxxxx
Title:
PFPC INC.
By:		/s/ Xxxxx Xxxxx
Name:		Xxxxx Xxxxx
Title: