<?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>0001519321</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000866273</issuerCik>
      <issuerName>MATRIX SERVICE CO</issuerName>
      <secFileNumber>001-15461</secFileNumber>
      <issuerAddress>
        <com:street1>15 EAST 5TH STREET</com:street1>
        <com:street2>SUITE 1100</com:street2>
        <com:city>TULSA</com:city>
        <com:stateOrCountry>OK</com:stateOrCountry>
        <com:zipCode>74103</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>9188388822</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>HEWITT JOHN R</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>BOK Financial-Pershing LLC</name>
        <address>
          <com:street1>One Williams Center</com:street1>
          <com:street2>Plaza NE</com:street2>
          <com:city>Tulsa</com:city>
          <com:stateOrCountry>OK</com:stateOrCountry>
          <com:zipCode>74172</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>10000</noOfUnitsSold>
      <aggregateMarketValue>129900.00</aggregateMarketValue>
      <noOfUnitsOutstanding>27304734</noOfUnitsOutstanding>
      <approxSaleDate>03/20/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>08/26/2018</acquiredDate>
      <natureOfAcquisitionTransaction>STOCK AWARD</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2094</amountOfSecuritiesAcquired>
      <paymentDate>08/26/2018</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>08/29/2019</acquiredDate>
      <natureOfAcquisitionTransaction>STOCK AWARD</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7906</amountOfSecuritiesAcquired>
      <paymentDate>08/29/2019</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>03/20/2024</noticeDate>
      <signature>/s/ John R. Hewitt</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
