<?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>0001804807</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000812306</issuerCik>
      <issuerName>PROCYON CORP</issuerName>
      <secFileNumber>000-17449</secFileNumber>
      <issuerAddress>
        <com:street1>1300 S HIGHLAND AVE</com:street1>
        <com:city>CLEARWATER</com:city>
        <com:stateOrCountry>FL</com:stateOrCountry>
        <com:zipCode>33756</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(727)447-2998</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>SPEER FOUNDATION</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Wells Fargo Clearing Services</name>
        <address>
          <com:street1>1 North Jefferson Avenue</com:street1>
          <com:city>St. Louis</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63103</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>40000</noOfUnitsSold>
      <aggregateMarketValue>7315.39</aggregateMarketValue>
      <noOfUnitsOutstanding>8108388</noOfUnitsOutstanding>
      <approxSaleDate>06/26/2024</approxSaleDate>
      <securitiesExchangeName>OTC</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>03/21/2000</acquiredDate>
      <natureOfAcquisitionTransaction>Gift</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Roy Speer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>Y</isGiftTransaction>
      <donarAcquiredDate>01/01/1996</donarAcquiredDate>
      <amountOfSecuritiesAcquired>40000</amountOfSecuritiesAcquired>
      <paymentDate>03/21/2000</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Speer Foundation</name>
        <address>
          <com:street1>164 Douglas Road East</com:street1>
          <com:city>Oldsmar</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>34677</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Procyon Corporation</securitiesClassTitle>
      <saleDate>06/25/2024</saleDate>
      <amountOfSecuritiesSold>40000</amountOfSecuritiesSold>
      <grossProceeds>8544.81</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Richard Speer is a director of the Speer Foundation</remarks>
    <noticeSignature>
      <noticeDate>06/26/2024</noticeDate>
      <signature>Richard M. Speer</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3429}]
144
0001804807
XXXXXXXX
LIVE
0000812306
PROCYON CORP
000-17449
1300 S HIGHLAND AVE
CLEARWATER
FL
33756
(727)447-2998
SPEER FOUNDATION
10% Stockholder
common
Wells Fargo Clearing Services
1 North Jefferson Avenue
St. Louis
MO
63103
40000
7315.39
8108388
06/26/2024
OTC
common
03/21/2000
Gift
Roy Speer
Y
01/01/1996
40000
03/21/2000
N/A
N
Speer Foundation
164 Douglas Road East
Oldsmar
FL
34677
Procyon Corporation
06/25/2024
40000
8544.81
Richard Speer is a director of the Speer Foundation
06/26/2024
Richard M. Speer