<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001344018</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001616533</issuerCik>
            <issuerName>PENGUIN SOLUTIONS INC</issuerName>
            <secFileNumber>001-38102</secFileNumber>
            <issuerAddress>
                <ns2:street1>190 Elgin Avenue George Town</ns2:street1>
                <ns2:city>Grand Cayman</ns2:city>
                <ns2:stateOrCountry>E9</ns2:stateOrCountry>
                <ns2:zipCode>KY1-9008</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>5106231231</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>JACK A PACHECO</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>33334</noOfUnitsSold>
            <aggregateMarketValue>662346.58</aggregateMarketValue>
            <noOfUnitsOutstanding>53289867</noOfUnitsOutstanding>
            <approxSaleDate>12/09/2024</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/09/2024</acquiredDate>
            <natureOfAcquisitionTransaction>Exercise of Stock Options</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>33334</amountOfSecuritiesAcquired>
            <paymentDate>12/09/2024</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>10b5-1 Sales for JACK A PACHECO</name>
                <address>
                    <ns2:street1>190 Elgin Avenue George Town</ns2:street1>
                    <ns2:city>Grand Cayman</ns2:city>
                    <ns2:stateOrCountry>E9</ns2:stateOrCountry>
                    <ns2:zipCode>KY1-9008</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <saleDate>09/20/2024</saleDate>
            <amountOfSecuritiesSold>13334</amountOfSecuritiesSold>
            <grossProceeds>266950.68</grossProceeds>
        </securitiesSoldInPast3Months>
        <remarks>The securities to be sold were and will be received upon the exercise of stock options over the next three months. The dates of acquisition and payment were and will be the dates of exercise/sale.&#13;
</remarks>
        <noticeSignature>
            <noticeDate>12/09/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>04/26/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Jack A Pacheco</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
