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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  <submissionType>144</submissionType>
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  <filer>
  <filerCredentials>
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  <ccc>XXXXXXXX</ccc>
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  <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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  <issuerInfo>
  <issuerCik>0001372920</issuerCik>
  <issuerName>New Oriental Education &amp; Technology Group Inc.</issuerName>
  <secFileNumber>001-32993</secFileNumber>
  <issuerAddress>
  <com:street1>No. 6 Hai Dian Zhong Street</com:street1>
  <com:street2>Haidian District</com:street2>
  <com:city>Beijing</com:city>
  <com:stateOrCountry>F4</com:stateOrCountry>
  <com:zipCode>100080</com:zipCode>
  </issuerAddress>
  <issuerContactPhone>8610-60908000</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Tigerstep Developments Limited</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Affiliate</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>ADS (each ADS represents 10 common shares)</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Pictet Canada LP</name>
  <address>
  <com:street1>1000 De la Gauchetiere W - Suite 3100</com:street1>
  <com:city>Montreal</com:city>
  <com:stateOrCountry>A8</com:stateOrCountry>
  <com:zipCode>H3B 4W5</com:zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>300000</noOfUnitsSold>
  <aggregateMarketValue>19347000</aggregateMarketValue>
  <noOfUnitsOutstanding>1643162653</noOfUnitsOutstanding>
  <approxSaleDate>10/30/2023</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>ADS (each ADS represents 10 common shares)</securitiesClassTitle>
  <acquiredDate>09/01/2006</acquiredDate>
  <natureOfAcquisitionTransaction>Private Placement</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>New Oriental Education &amp; Technology Group Inc.</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>600000</amountOfSecuritiesAcquired>
  <paymentDate>09/01/2006</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>10/30/2023</noticeDate>
  <signature>/s/ Yu Minhong, as authorized signatory for Tigerstep Developments Limited</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
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text: 144
  0001968269
  XXXXXXXX
  LIVE
  0001372920
  New Oriental Education & Technology Group Inc.
  001-32993
  No. 6 Hai Dian Zhong Street
  Haidian District
  Beijing
  F4
  100080
  8610-60908000
  Tigerstep Developments Limited
  Affiliate
  ADS (each ADS represents 10 common shares)
  Pictet Canada LP
  1000 De la Gauchetiere W - Suite 3100
  Montreal
  A8
  H3B 4W5
  300000
  19347000
  1643162653
  10/30/2023
  NYSE
  ADS (each ADS represents 10 common shares)
  09/01/2006
  Private Placement
  New Oriental Education & Technology Group Inc.
  N
  600000
  09/01/2006
  Cash
  Y
  10/30/2023
  /s/ Yu Minhong, as authorized signatory for Tigerstep Developments Limited