Paunch good for Goering (3)
I believe the answer is:
gut
I believe this clue is a double definition.
'paunch' is the first definition.
(I've seen this before)
'good for goering' is the second definition.
(I've seen this before)
(Other definitions for gut that I've seen before include "Evidence of heavy drinking" , "Internal channel" , "The stuff of a violin string" , "Material for violins" , "Intestine, or the stomach" .)