<?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>0001341537</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>


</filerInfo>
</headerData>
<formData>
<issuerInfo>
<issuerCik>0000100378</issuerCik>
<issuerName>TWIN DISC INC</issuerName>
<secFileNumber>001-07635</secFileNumber>
<issuerAddress>
<com:street1>222 East Erie Street, Suite 400</com:street1>
<com:city>Milwaukee</com:city>
<com:stateOrCountry>WI</com:stateOrCountry>
<com:zipCode>53202</com:zipCode>
</issuerAddress>
<issuerContactPhone>262-638-4000</issuerContactPhone>
<nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Knutson Jeffrey Scott (TWIN)</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
<relationshipsToIssuer>
<relationshipToIssuer>Officer</relationshipToIssuer>
</relationshipsToIssuer>
</issuerInfo>
<securitiesInformation>
<securitiesClassTitle>Common</securitiesClassTitle>
<brokerOrMarketmakerDetails>
<name>E*Trade from Morgan Stanley</name>
<address>
<com:street1>PO Box 484</com:street1>
<com:city>Jersey City</com:city>
<com:stateOrCountry>NJ</com:stateOrCountry>
<com:zipCode>07303-0484</com:zipCode>
</address>
</brokerOrMarketmakerDetails>
<noOfUnitsSold>20010</noOfUnitsSold>
<aggregateMarketValue>500000.00</aggregateMarketValue>
<noOfUnitsOutstanding>14390226</noOfUnitsOutstanding>
<approxSaleDate>08/25/2026</approxSaleDate>
<securitiesExchangeName>NASDAQ</securitiesExchangeName>
</securitiesInformation>
<securitiesToBeSold>
<securitiesClassTitle>Common</securitiesClassTitle>
<acquiredDate>07/29/2019</acquiredDate>
<natureOfAcquisitionTransaction>Stock award vesting</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>7482</amountOfSecuritiesAcquired>
<paymentDate>07/29/2015</paymentDate>
<natureOfPayment>Compensation</natureOfPayment>
</securitiesToBeSold>
<securitiesToBeSold>
<securitiesClassTitle>Common</securitiesClassTitle>
<acquiredDate>07/31/2019</acquiredDate>
<natureOfAcquisitionTransaction>Stock award vesting</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>5902</amountOfSecuritiesAcquired>
<paymentDate>07/31/2019</paymentDate>
<natureOfPayment>Compensation</natureOfPayment>
</securitiesToBeSold>
<securitiesToBeSold>
<securitiesClassTitle>Common</securitiesClassTitle>
<acquiredDate>08/03/2020</acquiredDate>
<natureOfAcquisitionTransaction>Stock award vesting</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>4302</amountOfSecuritiesAcquired>
<paymentDate>08/03/2020</paymentDate>
<natureOfPayment>Compensation</natureOfPayment>
</securitiesToBeSold>
<securitiesToBeSold>
<securitiesClassTitle>Common</securitiesClassTitle>
<acquiredDate>08/01/2021</acquiredDate>
<natureOfAcquisitionTransaction>Stock award vesting</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>1331</amountOfSecuritiesAcquired>
<paymentDate>08/01/2021</paymentDate>
<natureOfPayment>Compensation</natureOfPayment>
</securitiesToBeSold>
<securitiesToBeSold>
<securitiesClassTitle>Common</securitiesClassTitle>
<acquiredDate>10/31/2022</acquiredDate>
<natureOfAcquisitionTransaction>Stock award vesting</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>993</amountOfSecuritiesAcquired>
<paymentDate>10/31/2022</paymentDate>
<natureOfPayment>Compensation</natureOfPayment>
</securitiesToBeSold>
<nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
<noticeSignature>
<noticeDate>08/26/2026</noticeDate>
<signature>/s/ Jeffrey S. Knutson</signature>
</noticeSignature>
</formData>
</edgarSubmission>
