<?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>0001194570</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>DITTMER JERALD K</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Merrill Lynch</name>
        <address>
          <com:street1>1331 N. California Blvd, Suite 400</com:street1>
          <com:city>Walnut Creek</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>94596</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>124448</noOfUnitsSold>
      <aggregateMarketValue>6400000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>5208029</noOfUnitsOutstanding>
      <approxSaleDate>02/18/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>369</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2019</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/02/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3482</amountOfSecuritiesAcquired>
      <paymentDate>07/02/2019</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>739</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2020</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6965</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2020</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5898</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2021</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>644</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2021</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/14/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2362</amountOfSecuritiesAcquired>
      <paymentDate>12/14/2021</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/30/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>12560</amountOfSecuritiesAcquired>
      <paymentDate>06/30/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>322</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/01/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3032</amountOfSecuritiesAcquired>
      <paymentDate>07/01/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/14/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2362</amountOfSecuritiesAcquired>
      <paymentDate>12/14/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>09/11/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3888</amountOfSecuritiesAcquired>
      <paymentDate>09/11/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/30/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5244</amountOfSecuritiesAcquired>
      <paymentDate>06/30/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/30/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>12617</amountOfSecuritiesAcquired>
      <paymentDate>06/30/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>09/11/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>17675</amountOfSecuritiesAcquired>
      <paymentDate>09/11/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/22/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2120</amountOfSecuritiesAcquired>
      <paymentDate>08/22/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>10/24/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>33786</amountOfSecuritiesAcquired>
      <paymentDate>10/24/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>10/24/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>None</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>20499</amountOfSecuritiesAcquired>
      <paymentDate>10/24/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jerald K Dittmer </name>
        <address>
          <com:street1>8721 Canyon Xing</com:street1>
          <com:city>Lantana</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76226</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/06/2025</saleDate>
      <amountOfSecuritiesSold>1176</amountOfSecuritiesSold>
      <grossProceeds>68146.42</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jerald K Dittmer</name>
        <address>
          <com:street1>8721 Cayon Xing</com:street1>
          <com:city>Lantana</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76226</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/07/2025</saleDate>
      <amountOfSecuritiesSold>4695</amountOfSecuritiesSold>
      <grossProceeds>251294.04</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jerald K Dittmer</name>
        <address>
          <com:street1>8721 Canyon Xing</com:street1>
          <com:city>Lantana</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76226</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/10/2025</saleDate>
      <amountOfSecuritiesSold>15629</amountOfSecuritiesSold>
      <grossProceeds>797378.75</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Locking in the four week average for week ending 2/7/25 for 151,323 shares.
</remarks>
    <noticeSignature>
      <noticeDate>02/14/2025</noticeDate>
      <signature>Jerald Dittmer</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
