<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0000769993-24-000144</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000886982</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.50 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>04/30/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000107687</issuerCik>
        <issuerName>WINNEBAGO INDUSTRIES INC</issuerName>
        <issuerCusip>974637100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>13200 PIONEER TRAIL</com:street1>
          <com:street2>13200 PIONEER TRAIL</com:street2>
          <com:city>EDEN PRAIRIE</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55347</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>GOLDMAN SACHS GROUP INC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>279999.59</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>280014.59</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>280908.59</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>1.0</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>GOLDMAN SACHS &amp; CO. LLC</reportingPersonName>
      <citizenshipOrOrganization>NY</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>279999.59</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>280014.59</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>280908.59</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>1.0</classPercent>
      <typeOfReportingPerson>BD</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>WINNEBAGO INDUSTRIES INC</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>13200 PIONEER TRAIL, 13200 PIONEER TRAIL, EDEN PRAIRIE, MINNESOTA, 55347.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>THE GOLDMAN SACHS GROUP, INC.
GOLDMAN SACHS &amp; CO. LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>The Goldman Sachs Group, Inc. 200 West Street New York, NY 10282
Goldman Sachs &amp; Co. LLC 200 West Street New York, NY 10282</principalBusinessOfficeOrResidenceAddress>
        <citizenship>THE GOLDMAN SACHS GROUP, INC. - Delaware
GOLDMAN SACHS &amp; CO. LLC - New York</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>BD</typeOfPersonFiling>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
        <typeOfPersonFiling>HC</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>See the response(s) to Item 9 on the attached cover page(s).
</amountBeneficiallyOwned>
        <classPercent>See the response(s)to Item 11 on the attached cover page(s).</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See the response(s) to Item 5 on the attached cover page(s).</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See the response(s) to Item 6 on the attached cover page(s).</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See the response(s) to Item 7 on the attached cover page(s).</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See the response(s) to Item 8 on the attached cover page(s).</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>N</notApplicableFlag>
        <subsidiaryIdentificationAndClassification>See Exhibit (99.2)</subsidiaryIdentificationAndClassification>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>GOLDMAN SACHS GROUP INC</reportingPersonName>
      <signatureDetails>
        <signature>AMEEN SOETAN</signature>
        <title>VICE PRESIDENT</title>
        <date>05/07/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>GOLDMAN SACHS &amp; CO. LLC</reportingPersonName>
      <signatureDetails>
        <signature>AMEEN SOETAN</signature>
        <title>VICE PRESIDENT</title>
        <date>05/07/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
