In this article, the processing steps applied to the raw GOCE science payload instrument data (level 0) in order to obtain input data for the gravity field determination (level 1b) are described. The raw gradiometer measurements, which are given at the level of control voltages, have to be transformed into accelerations and gradients. For the latter step, knowledge about the GOCE attitude is required, which is provided by the star trackers. In addition, the data of the satellite to satellite tracking instrument are used to date the measurements, after its clock error has been corrected. All intermediate steps of the processing flow are described. Together with the explanation of the processing flow, an overview of the main level 1b products is given. The final part of the article discusses the means of quality control of the L1b data currently used and gives an outlook on potential processor evolutions.