<?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/A</submissionType>
    <previousAccessionNumber>0002152375-26-000001</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002152375</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000037472</issuerCik>
      <issuerName>FLEXSTEEL INDUSTRIES INC</issuerName>
      <secFileNumber>000-05151</secFileNumber>
      <issuerAddress>
        <com:street1>385 BELL ST.</com:street1>
        <com:city>DUBUQUE</com:city>
        <com:stateOrCountry>IA</com:stateOrCountry>
        <com:zipCode>52001</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>3195567730</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Montag Wealth Management LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Osaic Wealth Inc</name>
        <address>
          <com:street1>18700 N Hayden Road</com:street1>
          <com:street2>Suite 255</com:street2>
          <com:city>Scottsdale</com:city>
          <com:stateOrCountry>AZ</com:stateOrCountry>
          <com:zipCode>85255</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>7000</noOfUnitsSold>
      <aggregateMarketValue>575715.00</aggregateMarketValue>
      <noOfUnitsOutstanding>4091741</noOfUnitsOutstanding>
      <approxSaleDate>08/28/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON STOCK</securitiesClassTitle>
      <acquiredDate>07/01/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units Vested</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Flexsteel Industries</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7000</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2024</paymentDate>
      <natureOfPayment>EQUITY COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Michael J McClaflin</name>
        <address>
          <com:street1>5007 Lupreese Lane</com:street1>
          <com:city>Versailles</com:city>
          <com:stateOrCountry>KY</com:stateOrCountry>
          <com:zipCode>40383</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Flexsteel Industries</securitiesClassTitle>
      <saleDate>08/20/2026</saleDate>
      <amountOfSecuritiesSold>500</amountOfSecuritiesSold>
      <grossProceeds>39830.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Shares sold and reported by Montag Wealth Management on behalf of seller Michael J McClaflin Chief Information and Technology Officer of Flexsteel Industries.</remarks>
    <noticeSignature>
      <noticeDate>08/28/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/28/2026</planAdoptionDate>
      </planAdoptionDates>
      <signature>Michael Montag</signature>
    </noticeSignature>
  </formData>

</edgarSubmission>
