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>
            <!-- Field: Pseudo-Tag; ID: Name; Data: Cordes Burkhard Otto -->
            <cik>0001974588</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001430162</issuerCik>
        <issuerName>Cosan S.A.</issuerName>
        <secFileNumber>001-40155</secFileNumber>
        <issuerAddress>
          <com:street1>Av. Brigadeiro Faria Lima, 4100</com:street1>
          <com:street2>16th Floor</com:street2>
          <com:city>Sao Paulo</com:city>
          <com:stateOrCountry>D5</com:stateOrCountry>
          <com:zipCode>04538-132</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>55-11-3897-9797</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Burkhard Otto Cordes</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>American Depositary Shares, no par value</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>UBS Financial Services Inc.</name>
          <address>
            <com:street1>315 Deaderick Street</com:street1>
            <com:street2>C-198970</com:street2>
            <com:city>Nashville</com:city>
            <com:stateOrCountry>TN</com:stateOrCountry>
            <com:zipCode>37238-8970</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>9500</noOfUnitsSold>
        <aggregateMarketValue>120426.89</aggregateMarketValue>
        <noOfUnitsOutstanding>1874070932</noOfUnitsOutstanding>
        <approxSaleDate>04/14/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>American Depositary Shares, no par value</securitiesClassTitle>
        <acquiredDate>03/21/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Open market purchase through broker</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Open market purchase through broker</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>9500</amountOfSecuritiesAcquired>
        <paymentDate>03/23/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>04/27/2023</noticeDate>
        <signature>/s/ Burkhard Otto Cordes</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3015}]
text: 144
  0001974588
  XXXXXXXX
  LIVE
  0001430162
  Cosan S.A.
  001-40155
  Av. Brigadeiro Faria Lima, 4100
  16th Floor
  Sao Paulo
  D5
  04538-132
  55-11-3897-9797
  Burkhard Otto Cordes
  Director
  American Depositary Shares, no par value
  UBS Financial Services Inc.
  315 Deaderick Street
  C-198970
  Nashville
  TN
  37238-8970
  9500
  120426.89
  1874070932
  04/14/2023
  NYSE
  American Depositary Shares, no par value
  03/21/2023
  Open market purchase through broker
  Open market purchase through broker
  N
  9500
  03/23/2023
  Cash
  Y
  04/27/2023
  /s/ Burkhard Otto Cordes