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>0001607121</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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      <issuerInfo>
        <issuerCik>0001032033</issuerCik>
        <issuerName>SLM Corporation</issuerName>
        <secFileNumber>001-13251</secFileNumber>
        <issuerAddress>
          <com:street1>300 CONTINENTAL DRIVE</com:street1>
          <com:city>NEWARK</com:city>
          <com:stateOrCountry>DE</com:stateOrCountry>
          <com:zipCode>19713</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>3024510200</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Steven McGarry</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>J.P. Morgan Securities LLC</name>
          <address>
            <com:street1>390 Madison Avenue</com:street1>
            <com:street2>6th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>51195</noOfUnitsSold>
        <aggregateMarketValue>991135</aggregateMarketValue>
        <noOfUnitsOutstanding>226271057</noOfUnitsOutstanding>
        <approxSaleDate>02/05/2024</approxSaleDate>
        <securitiesExchangeName>Nasdaq</securitiesExchangeName>
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        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/07/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>109</amountOfSecuritiesAcquired>
        <paymentDate>02/07/2016</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/08/2012</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2376</amountOfSecuritiesAcquired>
        <paymentDate>11/08/2012</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/01/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3661</amountOfSecuritiesAcquired>
        <paymentDate>05/01/2016</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2013</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/13/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>116</amountOfSecuritiesAcquired>
        <paymentDate>03/13/2020</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>20</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2013</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/12/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>108</amountOfSecuritiesAcquired>
        <paymentDate>06/12/2020</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/14/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>106</amountOfSecuritiesAcquired>
        <paymentDate>09/14/2020</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/23/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1</amountOfSecuritiesAcquired>
        <paymentDate>09/23/2013</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/24/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>18</amountOfSecuritiesAcquired>
        <paymentDate>06/24/2013</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/03/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3609</amountOfSecuritiesAcquired>
        <paymentDate>02/03/2014</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/07/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5034</amountOfSecuritiesAcquired>
        <paymentDate>02/07/2014</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/27/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3403</amountOfSecuritiesAcquired>
        <paymentDate>01/27/2014</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/23/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>16</amountOfSecuritiesAcquired>
        <paymentDate>09/23/2013</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/13/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>90</amountOfSecuritiesAcquired>
        <paymentDate>12/13/2019</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/24/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1</amountOfSecuritiesAcquired>
        <paymentDate>03/24/2014</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/13/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>88</amountOfSecuritiesAcquired>
        <paymentDate>09/13/2019</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/24/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>16</amountOfSecuritiesAcquired>
        <paymentDate>03/24/2014</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/03/2015</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3336</amountOfSecuritiesAcquired>
        <paymentDate>02/03/2015</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/18/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>86</amountOfSecuritiesAcquired>
        <paymentDate>06/18/2019</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/23/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>16</amountOfSecuritiesAcquired>
        <paymentDate>12/23/2013</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/07/2015</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3468</amountOfSecuritiesAcquired>
        <paymentDate>02/07/2015</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/04/2015</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>9884</amountOfSecuritiesAcquired>
        <paymentDate>02/04/2015</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2019</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/01/2015</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3661</amountOfSecuritiesAcquired>
        <paymentDate>05/01/2015</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>76</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2019</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/27/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>11894</amountOfSecuritiesAcquired>
        <paymentDate>01/27/2019</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Steven McGarry</name>
          <address>
            <com:street1>300 CONTINENTAL DRIVE</com:street1>
            <com:city>NEWARK</com:city>
            <com:stateOrCountry>DE</com:stateOrCountry>
            <com:zipCode>19713</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>12/13/2023</saleDate>
        <amountOfSecuritiesSold>45367</amountOfSecuritiesSold>
        <grossProceeds>783380</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Steven McGarry</name>
          <address>
            <com:street1>300 CONTINENTAL DRIVE</com:street1>
            <com:city>NEWARK</com:city>
            <com:stateOrCountry>DE</com:stateOrCountry>
            <com:zipCode>19713</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>01/29/2024</saleDate>
        <amountOfSecuritiesSold>64073</amountOfSecuritiesSold>
        <grossProceeds>1256086</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>02/05/2024</noticeDate>
        <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Steven McGarry</signature>
      </noticeSignature>
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text: 144
  0001607121
  XXXXXXXX
  LIVE
  0001032033
  SLM Corporation
  001-13251
  300 CONTINENTAL DRIVE
  NEWARK
  DE
  19713
  3024510200
  Steven McGarry
  Officer
  Common
  J.P. Morgan Securities LLC
  390 Madison Avenue
  6th Floor
  New York
  NY
  10017
  51195
  991135
  226271057
  02/05/2024
  Nasdaq
  Common
  02/07/2016
  Compensation
  Issuer
  N
  109
  02/07/2016
  NA
  Common
  11/08/2012
  Compensation
  Issuer
  N
  2376
  11/08/2012
  NA
  Common
  05/01/2016
  Compensation
  Issuer
  N
  3661
  05/01/2016
  NA
  Common
  03/18/2013
  Compensation
  Issuer
  N
  1
  03/18/2013
  NA
  Common
  03/13/2020
  Compensation
  Issuer
  N
  116
  03/13/2020
  NA
  Common
  03/18/2013
  Compensation
  Issuer
  N
  20
  03/18/2013
  NA
  Common
  06/12/2020
  Compensation
  Issuer
  N
  108
  06/12/2020
  NA
  Common
  09/14/2020
  Compensation
  Issuer
  N
  106
  09/14/2020
  NA
  Common
  09/23/2013
  Compensation
  Issuer
  N
  1
  09/23/2013
  NA
  Common
  06/24/2013
  Compensation
  Issuer
  N
  18
  06/24/2013
  NA
  Common
  02/03/2014
  Compensation
  Issuer
  N
  3609
  02/03/2014
  NA
  Common
  02/07/2014
  Compensation
  Issuer
  N
  5034
  02/07/2014
  NA
  Common
  01/27/2014
  Compensation
  Issuer
  N
  3403
  01/27/2014
  NA
  Common
  09/23/2013
  Compensation
  Issuer
  N
  16
  09/23/2013
  NA
  Common
  12/13/2019
  Compensation
  Issuer
  N
  90
  12/13/2019
  NA
  Common
  03/24/2014
  Compensation
  Issuer
  N
  1
  03/24/2014
  NA
  Common
  09/13/2019
  Compensation
  Issuer
  N
  88
  09/13/2019
  NA
  Common
  03/24/2014
  Compensation
  Issuer
  N
  16
  03/24/2014
  NA
  Common
  02/03/2015
  Compensation
  Issuer
  N
  3336
  02/03/2015
  NA
  Common
  06/18/2019
  Compensation
  Issuer
  N
  86
  06/18/2019
  NA
  Common
  12/23/2013
  Compensation
  Issuer
  N
  16
  12/23/2013
  NA
  Common
  02/07/2015
  Compensation
  Issuer
  N
  3468
  02/07/2015
  NA
  Common
  02/04/2015
  Compensation
  Issuer
  N
  9884
  02/04/2015
  NA
  Common
  03/18/2019
  Compensation
  Issuer
  N
  1
  03/18/2019
  NA
  Common
  05/01/2015
  Compensation
  Issuer
  N
  3661
  05/01/2015
  NA
  Common
  03/18/2019
  Compensation
  Issuer
  N
  76
  03/18/2019
  NA
  Common
  01/27/2019
  Compensation
  Issuer
  N
  11894
  01/27/2019
  NA
  N
  Steven McGarry
  300 CONTINENTAL DRIVE
  NEWARK
  DE
  19713
  Common
  12/13/2023
  45367
  783380
  Steven McGarry
  300 CONTINENTAL DRIVE
  NEWARK
  DE
  19713
  Common
  01/29/2024
  64073
  1256086
  02/05/2024
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Steven McGarry