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>0001237904</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000908315</issuerCik>
        <issuerName>WINMARK CORP</issuerName>
        <secFileNumber>000-22012</secFileNumber>
        <issuerAddress>
          <com:street1>605 HIGHWAY 169 N SUITE 400</com:street1>
          <com:city>MINNEAPOLIS</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55441</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>763-520-8500</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>HEFFES BRETT D</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Piper Sandler &amp; Co</name>
          <address>
            <com:street1>800 Nicollet Mall</com:street1>
            <com:city>Minneapolis</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55402</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>500</noOfUnitsSold>
        <aggregateMarketValue>202895.00</aggregateMarketValue>
        <noOfUnitsOutstanding>3520327</noOfUnitsOutstanding>
        <approxSaleDate>11/06/2024</approxSaleDate>
        <securitiesExchangeName>Nasdaq</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/06/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>WINA</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>500</amountOfSecuritiesAcquired>
        <paymentDate>11/06/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Brett Heffes</name>
          <address>
            <com:street1>605 Highway 169 North</com:street1>
            <com:street2>Suite 400</com:street2>
            <com:city>Minneapolis</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55441</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>11/05/2024</saleDate>
        <amountOfSecuritiesSold>5497</amountOfSecuritiesSold>
        <grossProceeds>2157284.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/06/2024</noticeDate>
        <signature>Daniel Schmidt, as a duly authorized representative of Piper Sandler &amp; Co Corporate&amp;Venture Services FA, as attorney-in-fact for Brett Heffes</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001237904
  XXXXXXXX
  LIVE
  0000908315
  WINMARK CORP
  000-22012
  605 HIGHWAY 169 N SUITE 400
  MINNEAPOLIS
  MN
  55441
  763-520-8500
  HEFFES BRETT D
  Officer
  Common
  Piper Sandler & Co
  800 Nicollet Mall
  Minneapolis
  MN
  55402
  500
  202895.00
  3520327
  11/06/2024
  Nasdaq
  Common
  11/06/2024
  Option Exercise
  WINA
  N
  500
  11/06/2024
  Cash
  N
  Brett Heffes
  605 Highway 169 North
  Suite 400
  Minneapolis
  MN
  55441
  Common
  11/05/2024
  5497
  2157284.00
  11/06/2024
  Daniel Schmidt, as a duly authorized representative of Piper Sandler & Co Corporate&Venture Services FA, as attorney-in-fact for Brett Heffes