<?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>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Aditya Mahesh -->
          <cik>0001706941</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000891478</issuerCik>
      <issuerName>BANCO SANTANDER SA</issuerName>
      <secFileNumber>001-12518</secFileNumber>
      <issuerAddress>
        <com:street1>Ciudad Grupo Santander</com:street1>
        <com:street2>28660 Boadilla del Monte</com:street2>
        <com:city>Madrid</com:city>
        <com:stateOrCountry>U3</com:stateOrCountry>
        <com:zipCode>28660</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>34-91-259-6520</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Mahesh Chatta Aditya</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Chief Risk Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>American Depositary Shares, each representing the right to receive one Share of Capital Stock of Banco Santander, S.A., par value euro 0.50 each</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Timothy J Hanson</name>
        <address>
          <com:street1>JP Morgan Securities</com:street1>
          <com:street2>925 Westchester Avenue, Suite 302</com:street2>
          <com:city>West Harrison</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10604</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>10665</noOfUnitsSold>
      <aggregateMarketValue>50658.75</aggregateMarketValue>
      <noOfUnitsOutstanding>16184146059</noOfUnitsOutstanding>
      <approxSaleDate>11/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>American Depositary Shares, each representing the right to receive one Share of Capital Stock of Banco Santander, S.A., par value euro 0.50 each</securitiesClassTitle>
      <acquiredDate>11/06/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Open market purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open market purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10665</amountOfSecuritiesAcquired>
      <paymentDate>11/06/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>11/11/2024</noticeDate>
      <signature>/s/ Mahesh Chatta Aditya</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
