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  <schemaVersion>X0202</schemaVersion>
  <headerData>
    <submissionType>13F-NT/A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
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      <filer>
        <credentials>
          <cik>0001085972</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>12-31-2022</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <reportCalendarOrQuarter>12-31-2022</reportCalendarOrQuarter>
      <isAmendment>true</isAmendment>
      <amendmentNo>1</amendmentNo>
      <amendmentInfo>
        <amendmentType>RESTATEMENT</amendmentType>
      </amendmentInfo>
      <filingManager>
        <name>BAILLIE GIFFORD OVERSEAS LTD</name>
        <address>
          <com:street1>1 CALTON SQUARE</com:street1>
          <com:street2>GREENSIDE ROW</com:street2>
          <com:city>EDINBURGH</com:city>
          <com:stateOrCountry>X0</com:stateOrCountry>
          <com:zipCode>EH1 3AN</com:zipCode>
        </address>
      </filingManager>
      <reportType>13F NOTICE</reportType>
      <form13FFileNumber>028-04395</form13FFileNumber>
      <crdNumber>000110296</crdNumber>
      <secFileNumber>801-21051</secFileNumber>
      <otherManagersInfo>
        <otherManager>
          <cik>0001088875</cik>
          <form13FFileNumber>028-04825</form13FFileNumber>
          <name>BAILLIE GIFFORD &amp; CO</name>
        </otherManager>
      </otherManagersInfo>
      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>This amended 13F notice is meant to reflect certain technical changes to Form 13F and update the rounding of figures presented in the Form 13F Information Table Value Total of the Summary Page and the Form 13F Information Table Value column filed January 24, 2023 by Baillie Gifford &amp; Co.</additionalInformation>
    </coverPage>
    <signatureBlock>
      <name>Grant Meikle</name>
      <title>Compliance Manager</title>
      <phone>01312753134</phone>
      <signature>Grant Meikle</signature>
      <city>Edinburgh</city>
      <stateOrCountry>X1</stateOrCountry>
      <signatureDate>03-10-2023</signatureDate>
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