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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  <liveTestFlag>LIVE</liveTestFlag>
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  <issuerName>U S PHYSICAL THERAPY INC /NV</issuerName>
  <secFileNumber>001-11151</secFileNumber>
  <issuerAddress>
  <street1 xmlns="http://www.sec.gov/edgar/common">1300 West Sam Houston Parkway South</street1>
  <city xmlns="http://www.sec.gov/edgar/common">Houston</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">TX</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">77042</zipCode>
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  <issuerContactPhone>210-260-5925</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Graham Reeve</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>COO</relationshipToIssuer>
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  <securitiesInformation>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Barclays Capital Inc</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">745 7th Ave</street1>
  <city xmlns="http://www.sec.gov/edgar/common">New York</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">10019</zipCode>
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  <noOfUnitsSold>2629</noOfUnitsSold>
  <aggregateMarketValue>275045.98</aggregateMarketValue>
  <noOfUnitsOutstanding>15068426</noOfUnitsOutstanding>
  <approxSaleDate>03/04/2024</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
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  <acquiredDate>01/01/2023</acquiredDate>
  <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Graham Reeve</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>2072</amountOfSecuritiesAcquired>
  <paymentDate>01/01/2023</paymentDate>
  <natureOfPayment>Grant of Restricted Stock</natureOfPayment>
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  <securitiesToBeSold>
  <securitiesClassTitle>Common</securitiesClassTitle>
  <acquiredDate>10/01/2022</acquiredDate>
  <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Graham Reeve</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>557</amountOfSecuritiesAcquired>
  <paymentDate>10/01/2022</paymentDate>
  <natureOfPayment>Grant of Restricted Stock</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>03/04/2024</noticeDate>
  <signature>Graham Reeve</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
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text: 144
  0001519948
  XXXXXXXX
  LIVE
  0000885978
  U S PHYSICAL THERAPY INC /NV
  001-11151
  1300 West Sam Houston Parkway South
  Houston
  TX
  77042
  210-260-5925
  Graham Reeve
  COO
  Common Stock
  Barclays Capital Inc
  745 7th Ave
  New York
  NY
  10019
  2629
  275045.98
  15068426
  03/04/2024
  NYSE
  Common
  01/01/2023
  Compensation
  Graham Reeve
  N
  2072
  01/01/2023
  Grant of Restricted Stock
  Common
  10/01/2022
  Compensation
  Graham Reeve
  N
  557
  10/01/2022
  Grant of Restricted Stock
  Y
  03/04/2024
  Graham Reeve