<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001344018</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001616533</issuerCik>
            <issuerName>PENGUIN SOLUTIONS INC</issuerName>
            <secFileNumber>001-38102</secFileNumber>
            <issuerAddress>
                <ns2:street1>190 Elgin Avenue George Town</ns2:street1>
                <ns2:city>Grand Cayman</ns2:city>
                <ns2:stateOrCountry>E9</ns2:stateOrCountry>
                <ns2:zipCode>KY1-9008</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>5106231231</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>JACK A PACHECO</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>33334</noOfUnitsSold>
            <aggregateMarketValue>662346.58</aggregateMarketValue>
            <noOfUnitsOutstanding>53289867</noOfUnitsOutstanding>
            <approxSaleDate>12/09/2024</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/09/2024</acquiredDate>
            <natureOfAcquisitionTransaction>Exercise of Stock Options</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>33334</amountOfSecuritiesAcquired>
            <paymentDate>12/09/2024</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>10b5-1 Sales for JACK A PACHECO</name>
                <address>
                    <ns2:street1>190 Elgin Avenue George Town</ns2:street1>
                    <ns2:city>Grand Cayman</ns2:city>
                    <ns2:stateOrCountry>E9</ns2:stateOrCountry>
                    <ns2:zipCode>KY1-9008</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <saleDate>09/20/2024</saleDate>
            <amountOfSecuritiesSold>13334</amountOfSecuritiesSold>
            <grossProceeds>266950.68</grossProceeds>
        </securitiesSoldInPast3Months>
        <remarks>The securities to be sold were and will be received upon the exercise of stock options over the next three months. The dates of acquisition and payment were and will be the dates of exercise/sale.&#13;
</remarks>
        <noticeSignature>
            <noticeDate>12/09/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>04/26/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Jack A Pacheco</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001344018
XXXXXXXX
LIVE
0001616533
PENGUIN SOLUTIONS INC
001-38102
190 Elgin Avenue George Town
Grand Cayman
E9
KY1-9008
5106231231
JACK A PACHECO
Officer
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
33334
662346.58
53289867
12/09/2024
NASDAQ
Common
12/09/2024
Exercise of Stock Options
Issuer
N
33334
12/09/2024
Cash
N
10b5-1 Sales for JACK A PACHECO
190 Elgin Avenue George Town
Grand Cayman
E9
KY1-9008
COMMON
09/20/2024
13334
266950.68
The securities to be sold were and will be received upon the exercise of stock options over the next three months. The dates of acquisition and payment were and will be the dates of exercise/sale.
12/09/2024
04/26/2024
/s/ Jack A Pacheco