<?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">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>0001204551</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
                </ns2:filerCredentials>
            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



        </ns2:filerInfo>
    </ns2:headerData>
    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0001099800</ns2:issuerCik>
            <ns2:issuerName>Edwards Lifesciences Corporation</ns2:issuerName>
            <ns2:secFileNumber>001-15525</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>1 Edwards Way</com:street1>
                <com:city>Irvine</com:city>
                <com:stateOrCountry>CA</com:stateOrCountry>
                <com:zipCode>92614</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>1-949-250-2500</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Michael A. Mussallem</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Other: Former CEO</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>88050</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>6623121</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>606500000</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>12/13/2023</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NYSE</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/11/2017</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Stock Options</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>88050</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/11/2017</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation -- Cashless exercise / same-day sale</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>N</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Mussallem Living Trust dtd 03/07/2005</ns2:name>
                <ns2:address>
                    <com:street1>1 Edwards Way</com:street1>
                    <com:city>Irvine</com:city>
                    <com:stateOrCountry>CA</com:stateOrCountry>
                    <com:zipCode>92614</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>10/02/2023</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>29350</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>2020462.8</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Mussallem Living Trust dtd 03/07/2005</ns2:name>
                <ns2:address>
                    <com:street1>1 Edwards Way</com:street1>
                    <com:city>Irvine</com:city>
                    <com:stateOrCountry>CA</com:stateOrCountry>
                    <com:zipCode>92614</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>11/03/2023</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>29350</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>2344140.47</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:remarks>The sales of shares set forth herein are made in connection with a selling plan dated 2/15/2023, that is intended to comply with Rule 10b5-1(c). Shares to be sold by Mussallem Living Trust dtd 03/07/2005.</ns2:remarks>
        <ns2:noticeSignature>
            <ns2:noticeDate>12/13/2023</ns2:noticeDate>
            <ns2:planAdoptionDates>
                <ns2:planAdoptionDate>02/15/2023</ns2:planAdoptionDate>
            </ns2:planAdoptionDates>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Michael A. Mussallem</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
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144
0001204551
XXXXXXXX
LIVE
0001099800
Edwards Lifesciences Corporation
001-15525
1 Edwards Way
Irvine
CA
92614
1-949-250-2500
Michael A. Mussallem
Other: Former CEO
Common
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
88050
6623121
606500000
12/13/2023
NYSE
Common
05/11/2017
Acquired as compensation -- Stock Options
Issuer
N
88050
05/11/2017
Compensation -- Cashless exercise / same-day sale
N
Mussallem Living Trust dtd 03/07/2005
1 Edwards Way
Irvine
CA
92614
Common
10/02/2023
29350
2020462.8
Mussallem Living Trust dtd 03/07/2005
1 Edwards Way
Irvine
CA
92614
Common
11/03/2023
29350
2344140.47
The sales of shares set forth herein are made in connection with a selling plan dated 2/15/2023, that is intended to comply with Rule 10b5-1(c). Shares to be sold by Mussallem Living Trust dtd 03/07/2005.
12/13/2023
02/15/2023
Goldman Sachs & Co. LLC on behalf of Michael A. Mussallem