content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001294176</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001258602</issuerCik>
        <issuerName>NELNET INC</issuerName>
        <secFileNumber>001-31924</secFileNumber>
        <issuerAddress>
          <com:street1>121 SOUTH 13TH ST</com:street1>
          <com:street2>STE 201</com:street2>
          <com:city>LINCOLN</com:city>
          <com:stateOrCountry>NE</com:stateOrCountry>
          <com:zipCode>68508</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>402-458-2370</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Munn William J</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</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>2500</noOfUnitsSold>
        <aggregateMarketValue>272225.00</aggregateMarketValue>
        <noOfUnitsOutstanding>25625046</noOfUnitsOutstanding>
        <approxSaleDate>11/13/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/10/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Grant</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Nelnet Inc</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>198</amountOfSecuritiesAcquired>
        <paymentDate>03/10/2020</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/10/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Grant	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Nelnet Inc	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1652</amountOfSecuritiesAcquired>
        <paymentDate>03/10/2021</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/10/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Grant	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Nelnet Inc	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>341</amountOfSecuritiesAcquired>
        <paymentDate>03/10/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/10/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Grant	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Nelnet Inc	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>309</amountOfSecuritiesAcquired>
        <paymentDate>03/10/2023</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>shares are being sold from SPICOLA-MUNN LIVING TRUST U/A 5/1/23          </remarks>
      <noticeSignature>
        <noticeDate>11/13/2024</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>08/14/2024</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for William J Munn</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4614}]
text: 144
  0001294176
  XXXXXXXX
  LIVE
  0001258602
  NELNET INC
  001-31924
  121 SOUTH 13TH ST
  STE 201
  LINCOLN
  NE
  68508
  402-458-2370
  Munn William J
  Officer
  Common Stock
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  2500
  272225.00
  25625046
  11/13/2024
  NYSE
  Common
  03/10/2020
  Stock Grant
  Nelnet Inc
  N
  198
  03/10/2020
  N/A
  Common
  03/10/2021
  Stock Grant
  Nelnet Inc
  N
  1652
  03/10/2021
  N/A
  Common
  03/10/2022
  Stock Grant
  Nelnet Inc
  N
  341
  03/10/2022
  N/A
  Common
  03/10/2023
  Stock Grant
  Nelnet Inc
  N
  309
  03/10/2023
  N/A
  Y
  shares are being sold from SPICOLA-MUNN LIVING TRUST U/A 5/1/23
  11/13/2024
  08/14/2024
  /s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for William J Munn