content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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  <submissionType>144</submissionType>
  <filerInfo>
  <filer>
  <filerCredentials>
  <cik>0002046292</cik>
  <ccc>XXXXXXXX</ccc>
  </filerCredentials>
  </filer>
  <liveTestFlag>LIVE</liveTestFlag>
  </filerInfo>
  </headerData>
  <formData>
  <issuerInfo>
  <issuerCik>0002019061</issuerCik>
  <issuerName>South Bow Corporation</issuerName>
  <secFileNumber>001-42021</secFileNumber>
  <issuerAddress>
  <street1 xmlns="http://www.sec.gov/edgar/common">450 - 1ST STREET S.W</street1>
  <city xmlns="http://www.sec.gov/edgar/common">CALGARY</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">A0</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">T2P 5H1</zipCode>
  </issuerAddress>
  <issuerContactPhone>403-920-2000</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Richard Prior</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Senior Vice-President &amp; COO</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Common Shares</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Canaccord Genuity Corp.</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">Centennial Place-East Tower</street1>
  <street2 xmlns="http://www.sec.gov/edgar/common">520 3rd Ave SW, Suite 2400</street2>
  <city xmlns="http://www.sec.gov/edgar/common">Calgary, AB</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">Z4</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">T2P 0R3</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>56546</noOfUnitsSold>
  <aggregateMarketValue>2035658</aggregateMarketValue>
  <noOfUnitsOutstanding>207668429</noOfUnitsOutstanding>
  <approxSaleDate>12/02/2024</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Shares</securitiesClassTitle>
  <acquiredDate>11/18/2024</acquiredDate>
  <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>56500</amountOfSecuritiesAcquired>
  <paymentDate>11/18/2024</paymentDate>
  <natureOfPayment>Compensation</natureOfPayment>
  </securitiesToBeSold>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Shares</securitiesClassTitle>
  <acquiredDate>11/21/2024</acquiredDate>
  <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>46</amountOfSecuritiesAcquired>
  <paymentDate>11/21/2024</paymentDate>
  <natureOfPayment>Compensation</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>12/02/2024</noticeDate>
  <signature>/s/ Richard Prior</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3264}]
text: 144
  0002046292
  XXXXXXXX
  LIVE
  0002019061
  South Bow Corporation
  001-42021
  450 - 1ST STREET S.W
  CALGARY
  A0
  T2P 5H1
  403-920-2000
  Richard Prior
  Senior Vice-President & COO
  Common Shares
  Canaccord Genuity Corp.
  Centennial Place-East Tower
  520 3rd Ave SW, Suite 2400
  Calgary, AB
  Z4
  T2P 0R3
  56546
  2035658
  207668429
  12/02/2024
  NYSE
  Common Shares
  11/18/2024
  Stock Option Exercise
  Issuer
  N
  56500
  11/18/2024
  Compensation
  Common Shares
  11/21/2024
  Stock Option Exercise
  Issuer
  N
  46
  11/21/2024
  Compensation
  Y
  12/02/2024
  /s/ Richard Prior