<?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</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001211953</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001012019</issuerCik>
      <issuerName>RUSH ENTERPRISES INC \TX\</issuerName>
      <secFileNumber>001-43380</secFileNumber>
      <issuerAddress>
        <com:street1>555 IH 35 SOUTH</com:street1>
        <com:city>NEW BRAUNFELS</com:city>
        <com:stateOrCountry>TX</com:stateOrCountry>
        <com:zipCode>78130</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>8306265200</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>RUSH WILLIAM M RUSTY</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Merrill Lynch</name>
        <address>
          <com:street1>225 Liberty Street</com:street1>
          <com:street2>Floor 37</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10281</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>7176</noOfUnitsSold>
      <aggregateMarketValue>579532.46</aggregateMarketValue>
      <noOfUnitsOutstanding>60997081</noOfUnitsOutstanding>
      <approxSaleDate>07/31/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/31/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Exercise of employee stock options</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>RUSH ENTERPRISES INC \TX\</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7176</amountOfSecuritiesAcquired>
      <paymentDate>07/31/2026</paymentDate>
      <natureOfPayment>Broker assisted cashless sale</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>07/31/2026</noticeDate>
      <signature>William Rusty Rush</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
