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    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
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        <issuerCredentials>
          <cik>0001002537</cik>
          <ccc>XXXXXXXX</ccc>
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    <annualFilings>
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        <item1>
          <nameOfIssuer>NEEDHAM FUNDS INC</nameOfIssuer>
          <addressOfIssuer>
            <street1>250 Park Avenue</street1>
            <street2>10th Floor</street2>
            <city>New York</city>
            <state>NY</state>
            <country>X1</country>
            <zipCode>10177-1099</zipCode>
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          <investmentCompActFileNo>811-09114</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>033-98310</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>353216663.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>200549675.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>200549675.00</totalAvailableRedemptionCredits>
          <netSales>152666988.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>22533.65</registrationFeeDue>
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        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>22533.65</totalOfRegistrationFeePlusAnyInterestDue>
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        <signature>
          <signature>/s/ James W. Giangrasso</signature>
          <nameAndTitle>James W. Giangrasso, Treaserur and Secretary (Chief Financial Officer)</nameAndTitle>
          <signatureDate>03/22/2024</signatureDate>
        </signature>
      </annualFilingInfo>
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