<?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>0001444464</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000908315</issuerCik>
      <issuerName>WINMARK CORP</issuerName>
      <secFileNumber>000-22012</secFileNumber>
      <issuerAddress>
        <com:street1>605 HIGHWAY 169 N SUITE 400</com:street1>
        <com:city>MINNEAPOLIS</com:city>
        <com:stateOrCountry>MN</com:stateOrCountry>
        <com:zipCode>55441</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>763-520-8500</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Ishaug Anthony D</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Piper Sandler &amp; Co</name>
        <address>
          <com:street1>800 Nicollet Mall</com:street1>
          <com:city>Minneapolis</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55402</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>2400</noOfUnitsSold>
      <aggregateMarketValue>916848.00</aggregateMarketValue>
      <noOfUnitsOutstanding>3520402</noOfUnitsOutstanding>
      <approxSaleDate>10/18/2024</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>10/18/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2400</amountOfSecuritiesAcquired>
      <paymentDate>10/18/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>10/18/2024</noticeDate>
      <signature>Alex Johnson, a duly authorized representative of Piper Sandler &amp; Co Corporate &amp; Venture Services FA, as attorney-in-fact for Anthony Ishaug</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
