content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001811105</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000102729</issuerCik>
        <issuerName>VALMONT INDUSTRIES INC</issuerName>
        <secFileNumber>001-31429</secFileNumber>
        <issuerAddress>
          <com:street1>15000 VALMONT PLAZA</com:street1>
          <com:city>OMAHA</com:city>
          <com:stateOrCountry>NE</com:stateOrCountry>
          <com:zipCode>68154</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>402-963-1000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Schapper Aaron M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>4125</noOfUnitsSold>
        <aggregateMarketValue>1074624.38</aggregateMarketValue>
        <noOfUnitsOutstanding>20191600</noOfUnitsOutstanding>
        <approxSaleDate>05/15/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/21/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>498</amountOfSecuritiesAcquired>
        <paymentDate>02/21/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/27/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3627</amountOfSecuritiesAcquired>
        <paymentDate>02/27/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Aaron M. Schapper</name>
          <address>
            <com:street1>15000 Valmont Plaza</com:street1>
            <com:city>Omaha</com:city>
            <com:stateOrCountry>NE</com:stateOrCountry>
            <com:zipCode>68154</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>05/07/2024</saleDate>
        <amountOfSecuritiesSold>2500</amountOfSecuritiesSold>
        <grossProceeds>630870.50</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Aaron M. Schapper</name>
          <address>
            <com:street1>15000 Valmont Plaza</com:street1>
            <com:city>Omaha</com:city>
            <com:stateOrCountry>NE</com:stateOrCountry>
            <com:zipCode>68154</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>05/08/2024</saleDate>
        <amountOfSecuritiesSold>2500</amountOfSecuritiesSold>
        <grossProceeds>632500.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Aaron M. Schapper</name>
          <address>
            <com:street1>15000 Valmont Plaza</com:street1>
            <com:city>Omaha</com:city>
            <com:stateOrCountry>NE</com:stateOrCountry>
            <com:zipCode>68154</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>05/10/2024</saleDate>
        <amountOfSecuritiesSold>3892</amountOfSecuritiesSold>
        <grossProceeds>1001364.26</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>05/15/2024</noticeDate>
        <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Aaron M. Schapper</signature>
      </noticeSignature>
    </formData>
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text: 144
  0001811105
  XXXXXXXX
  LIVE
  0000102729
  VALMONT INDUSTRIES INC
  001-31429
  15000 VALMONT PLAZA
  OMAHA
  NE
  68154
  402-963-1000
  Schapper Aaron M
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  4125
  1074624.38
  20191600
  05/15/2024
  NYSE
  Common
  02/21/2022
  Restricted Stock Vesting
  Issuer
  N
  498
  02/21/2022
  Compensation
  Common
  02/27/2023
  Restricted Stock Vesting
  Issuer
  N
  3627
  02/27/2023
  Compensation
  N
  Aaron M. Schapper
  15000 Valmont Plaza
  Omaha
  NE
  68154
  Common
  05/07/2024
  2500
  630870.50
  Aaron M. Schapper
  15000 Valmont Plaza
  Omaha
  NE
  68154
  Common
  05/08/2024
  2500
  632500.00
  Aaron M. Schapper
  15000 Valmont Plaza
  Omaha
  NE
  68154
  Common
  05/10/2024
  3892
  1001364.26
  05/15/2024
  /s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Aaron M. Schapper