The notion of generalized intuitionistic fuzzy soft set theory is proposed. Our generalized intuitionistic fuzzy soft set theory is a combination of the generalized intuitionistic fuzzy set theory and the soft set theory. In other words, our generalized intuitionistic fuzzy soft set theory is an extension of the intuitionistic fuzzy soft set theory. The complement, "and" and "or" operations are defined on the generalized intuitionistic fuzzy soft sets. Their basic properties for the generalized intuitionistic fuzzy soft sets are also presented and discussed.