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>0001917118</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>Van Deun Jona M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Class A 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>785</noOfUnitsSold>
        <aggregateMarketValue>74104.00</aggregateMarketValue>
        <noOfUnitsOutstanding>26650991</noOfUnitsOutstanding>
        <approxSaleDate>08/15/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
        <acquiredDate>03/17/2022</acquiredDate>
        <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Nelnet, Inc.</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>785</amountOfSecuritiesAcquired>
        <paymentDate>03/17/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>08/15/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>05/16/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/ Myra King, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jona Van Deun</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2971}]
text: 144
  0001917118
  XXXXXXXX
  LIVE
  0001258602
  NELNET INC
  001-31924
  121 SOUTH 13TH ST
  STE 201
  LINCOLN
  NE
  68508
  402-458-2370
  Van Deun Jona M
  Director
  Class A Common Stock
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  785
  74104.00
  26650991
  08/15/2023
  NYSE
  Class A Common Stock
  03/17/2022
  RSU vesting
  Nelnet, Inc.
  N
  785
  03/17/2022
  N/A
  Y
  08/15/2023
  05/16/2023
  /s/ Myra King, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jona Van Deun