<?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>0001973379-26-000307</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001668493</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>Creekmuir William S.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>GEORGESON SECURITIES CORPORATION</name>
        <address>
          <com:street1>144 FERNWOOD AVE</com:street1>
          <com:city>EDISON</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>08837</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>9308</noOfUnitsSold>
      <aggregateMarketValue>8779172.68</aggregateMarketValue>
      <noOfUnitsOutstanding>4091741</noOfUnitsOutstanding>
      <approxSaleDate>08/28/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>WELLS FARGO CLEARING SERVICES LLC</name>
        <address>
          <com:street1>ONE NORTH JEFFERSON AVE</com:street1>
          <com:city>ST LOUIS</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63103</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>4200</noOfUnitsSold>
      <aggregateMarketValue>340200.00</aggregateMarketValue>
      <noOfUnitsOutstanding>4091741</noOfUnitsOutstanding>
      <approxSaleDate>09/14/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>MORGAN STANLEY SMITH BARNEY LLC EXECUTIVE FINANCIAL SERVICES</name>
        <address>
          <com:street1>1 NEW YORK PLAZA</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>2492</noOfUnitsSold>
      <aggregateMarketValue>201852.00</aggregateMarketValue>
      <noOfUnitsOutstanding>4091741</noOfUnitsOutstanding>
      <approxSaleDate>09/16/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <acquiredDate>08/28/2026</acquiredDate>
      <natureOfAcquisitionTransaction>DIRECTOR BONUS PAYMENT AND IRA DIRECT PURSHARES</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>FLEXSTEEL  INDUSTRIES INC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>16000</amountOfSecuritiesAcquired>
      <paymentDate>09/14/2026</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>UNDER SECURITIES TO BE SOLD DATE ACQUIRED AND DATE OF PAYMENT ARE VARIOUS. SHARES WERE BOUGHT UNDER IRA AND RESULTED FROM DIRECTOR BONUS PAYOUT</remarks>
    <noticeSignature>
      <noticeDate>09/14/2026</noticeDate>
      <signature>Conformed Signature On File</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
