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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        <filer>
          <filerCredentials>
            <cik>0001671289</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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      <issuerInfo>
        <issuerCik>0000907242</issuerCik>
        <issuerName>MONARCH CASINO &amp; RESORT INC</issuerName>
        <secFileNumber>000-22088</secFileNumber>
        <issuerAddress>
          <com:street1>3800 S VIRGINIA STREET</com:street1>
          <com:street2>EXECUTIVE OFFICES</com:street2>
          <com:city>RENO</com:city>
          <com:stateOrCountry>NV</com:stateOrCountry>
          <com:zipCode>89502</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>775-335-4600</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Koenig Edwin S.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC </name>
          <address>
            <com:street1>245 Summer Street</com:street1>
            <com:city>Boston </com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02110</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>9999</noOfUnitsSold>
        <aggregateMarketValue>1035296.46</aggregateMarketValue>
        <noOfUnitsOutstanding>18466406</noOfUnitsOutstanding>
        <approxSaleDate>07/21/2025</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>07/21/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>9999</amountOfSecuritiesAcquired>
        <paymentDate>07/21/2025</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>07/21/2025</noticeDate>
        <signature>/s/ Christian Nasser as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Edwin Koenig</signature>
      </noticeSignature>
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text: 144
  0001671289
  XXXXXXXX
  LIVE
  0000907242
  MONARCH CASINO & RESORT INC
  000-22088
  3800 S VIRGINIA STREET
  EXECUTIVE OFFICES
  RENO
  NV
  89502
  775-335-4600
  Koenig Edwin S.
  Officer
  Common
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  9999
  1035296.46
  18466406
  07/21/2025
  NASDAQ
  Common
  07/21/2025
  Stock Option Exercise
  Issuer
  N
  9999
  07/21/2025
  Compensation
  Y
  07/21/2025
  /s/ Christian Nasser as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Edwin Koenig