Let be an -primary ideal in a Gorenstein local ring (, ) with , and assume that contains a parameter ideal in as a reduction. We say that is a good ideal in if is a Gorenstein ring with . The associated graded ring of is a Gorenstein ring with if and only if . Hence good ideals in our sense are good ones next to the parameter ideals in . A basic theory of good ideals is developed in this paper. We have that is a good ideal in if and only if and . First a criterion for finite-dimensional Gorenstein graded algebras over fields to have nonempty sets of good ideals will be given. Second in the case where we will give a correspondence theorem between the set and the set of certain overrings of . A characterization of good ideals in the case where will be given in terms of the goodness in their powers. Thanks to Kato's Riemann-Roch theorem, we are able to classify the good ideals in two-dimensional Gorenstein rational local rings. As a conclusion we will show that the structure of the set of good ideals in heavily depends on . The set may be empty if , while is necessarily infinite if and contains a field. To analyze this phenomenon we shall explore monomial good ideals in the polynomial ring in three variables over a field . Examples are given to illustrate the theorems.