Let　Gamma　be　a　Gorenstein　coalgebra　over　a　filed　k.　We　introduce　the　Gorenstein　transpose　via　a　minimal　Gorenstein　injective　copresentation　of　a　quasi-finite　Gamma-comodule,　and　obtain　a　relation　between　a　Gorenstein　transpose　of　a　quasi-finite　comodule　and　a　transpose　of　the　same　comodule.　As　an　application,　we　obtain　that　the　almost　split　sequences　are　constructed　in　terms　of　Gorenstein　transpose.