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>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Piper Sandler</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>6527</noOfUnitsSold>
        <aggregateMarketValue>2244961.64</aggregateMarketValue>
        <noOfUnitsOutstanding>3460000</noOfUnitsOutstanding>
        <approxSaleDate>04/26/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>04/26/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Winmark Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>6527</amountOfSecuritiesAcquired>
        <paymentDate>04/26/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>04/26/2023</noticeDate>
        <signature>/s/ Alexandra Joas, as a duly authorized representative of Piper Sandler &amp; Co Corporate &amp; Venture Services FA, as attorney-in-fact Brett Heffes</signature>
      </noticeSignature>
    </formData>
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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
  Director
  Common
  Piper Sandler
  800 Nicollet Mall
  Minneapolis
  MN
  55402
  6527
  2244961.64
  3460000
  04/26/2023
  NASDAQ
  Common
  04/26/2023
  Stock Option Exercise
  Winmark Corporation
  N
  6527
  04/26/2023
  Cash
  Y
  04/26/2023
  /s/ Alexandra Joas, as a duly authorized representative of Piper Sandler & Co Corporate & Venture Services FA, as attorney-in-fact Brett Heffes