<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
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            <ns2:secFileNumber>001-12951</ns2:secFileNumber>
            <ns2:issuerAddress>
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            </ns2:issuerAddress>
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            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Officer</ns2:relationshipToIssuer>
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                <ns2:address>
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            <ns2:securitiesExchangeName>NYSE</ns2:securitiesExchangeName>
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            <ns2:nameOfPersonfromWhomAcquired>Dennis Nelson</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>Y</ns2:isGiftTransaction>
            <ns2:donarAcquiredDate>08/16/1999</ns2:donarAcquiredDate>
            <ns2:amountOfSecuritiesAcquired>84899</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/23/2009</ns2:paymentDate>
            <ns2:natureOfPayment>None</ns2:natureOfPayment>
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        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
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            <ns2:amountOfSecuritiesAcquired>22960</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/23/2009</ns2:paymentDate>
            <ns2:natureOfPayment>None</ns2:natureOfPayment>
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            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
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            <ns2:donarAcquiredDate>08/16/1999</ns2:donarAcquiredDate>
            <ns2:amountOfSecuritiesAcquired>13859</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/23/2009</ns2:paymentDate>
            <ns2:natureOfPayment>None</ns2:natureOfPayment>
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        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>09/23/2009</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as a gift</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Dennis Nelson</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>Y</ns2:isGiftTransaction>
            <ns2:donarAcquiredDate>08/16/1999</ns2:donarAcquiredDate>
            <ns2:amountOfSecuritiesAcquired>1000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/23/2009</ns2:paymentDate>
            <ns2:natureOfPayment>None</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>09/23/2009</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as a gift</ns2:natureOfAcquisitionTransaction>
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            <ns2:isGiftTransaction>Y</ns2:isGiftTransaction>
            <ns2:donarAcquiredDate>01/01/1993</ns2:donarAcquiredDate>
            <ns2:amountOfSecuritiesAcquired>5113</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/23/2009</ns2:paymentDate>
            <ns2:natureOfPayment>None</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>N</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson &amp; Marsha K. Nelson, Trustees</ns2:name>
                <ns2:address>
                    <com:street1>2407 West 24th Street</com:street1>
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                    <com:stateOrCountry>NE</com:stateOrCountry>
                    <com:zipCode>68845</com:zipCode>
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            <ns2:saleDate>02/25/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>15340</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>624402.43</ns2:grossProceeds>
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            <ns2:grossProceeds>735711</ns2:grossProceeds>
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        <ns2:securitiesSoldInPast3Months>
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        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson &amp; Marsha K. Nelson, Trustees</ns2:name>
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            <ns2:sellerDetails>
                <ns2:name>Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson &amp; Marsha K. Nelson, Trustees</ns2:name>
                <ns2:address>
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            <ns2:saleDate>01/17/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>2000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>96061</ns2:grossProceeds>
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        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson &amp; Marsha K. Nelson, Trustees</ns2:name>
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                    <com:zipCode>68845</com:zipCode>
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        <ns2:remarks>The sales of shares set forth herein are made in connection with a selling plan dated 4/24/2024 that is intended to comply with Rule 10b5-1(c). All shares to be sold by Dennis H. Nelson Trust DTD 10/23/2007.</ns2:remarks>
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                <ns2:planAdoptionDate>04/24/2024</ns2:planAdoptionDate>
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144
0001247730
XXXXXXXX
LIVE
0000885245
The Buckle, Inc.
001-12951
2407 West 24th Street
Kearney
NE
68845
1-308-236-8491
Dennis Nelson
Officer
Common Stock
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
127831
4747643.34
50773796
03/17/2025
NYSE
Common Stock
09/23/2009
Acquired as a gift
Dennis Nelson
Y
08/16/1999
84899
09/23/2009
None
Common Stock
09/23/2009
Acquired as a gift
Dennis Nelson
Y
08/16/1999
22960
09/23/2009
None
Common Stock
09/23/2009
Acquired as a gift
Dennis Nelson
Y
08/16/1999
13859
09/23/2009
None
Common Stock
09/23/2009
Acquired as a gift
Dennis Nelson
Y
08/16/1999
1000
09/23/2009
None
Common Stock
09/23/2009
Acquired as a gift
Dennis Nelson
Y
01/01/1993
5113
09/23/2009
None
N
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
02/25/2025
15340
624402.43
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
01/22/2025
15340
735711
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
03/03/2025
15340
606058.86
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
01/22/2025
5113
247563.28
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
01/06/2025
5113
267168.06
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
12/17/2024
15340
784794.4
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
02/11/2025
15340
664697.54
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
01/06/2025
15340
787612.36
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
12/17/2024
5113
265942.47
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
02/11/2025
5113
223405.38
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
02/25/2025
5113
211257.4
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
01/17/2025
2000
96061
Dennis H. Nelson Trust DTD 10/23/2007 Dennis H. Nelson & Marsha K. Nelson, Trustees
2407 West 24th Street
Kearney
NE
68845
Common Stock
01/21/2025
2600
126122.88
The sales of shares set forth herein are made in connection with a selling plan dated 4/24/2024 that is intended to comply with Rule 10b5-1(c). All shares to be sold by Dennis H. Nelson Trust DTD 10/23/2007.
03/17/2025
04/24/2024
Goldman Sachs & Co. LLC on behalf of Dennis H. Nelson