<?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: Sellier Laurent -->
          <cik>0002029274</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0002005951</issuerCik>
      <issuerName>Smurfit Westrock plc</issuerName>
      <secFileNumber>001-42161</secFileNumber>
      <issuerAddress>
        <com:street1>Beech Hill</com:street1>
        <com:street2>Clonskeagh</com:street2>
        <com:city>Dublin 4</com:city>
        <com:stateOrCountry>L2</com:stateOrCountry>
        <com:zipCode>D04N2R2</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>353-1-2027000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Laurent Sellier</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Societe Generale-agence</name>
        <address>
          <com:street1>Turgot</com:street1>
          <com:street2>2 et 6 rue Turgot</com:street2>
          <com:city>Limoges</com:city>
          <com:stateOrCountry>I0</com:stateOrCountry>
          <com:zipCode>87000</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>5685</noOfUnitsSold>
      <aggregateMarketValue>288912.00</aggregateMarketValue>
      <noOfUnitsOutstanding>524256236</noOfUnitsOutstanding>
      <approxSaleDate>02/18/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Davy Group</name>
        <address>
          <com:street1>49 Dawson Street</com:street1>
          <com:city>Dublin 2</com:city>
          <com:stateOrCountry>L2</com:stateOrCountry>
          <com:zipCode>D02 PY05</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>9877</noOfUnitsSold>
      <aggregateMarketValue>501949.00</aggregateMarketValue>
      <noOfUnitsOutstanding>524256236</noOfUnitsOutstanding>
      <approxSaleDate>02/18/2026</approxSaleDate>
      <securitiesExchangeName>LSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>12/16/2016</acquiredDate>
      <natureOfAcquisitionTransaction>Reinvestment of dividend</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>426</amountOfSecuritiesAcquired>
      <paymentDate>12/16/2016</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>12/19/2017</acquiredDate>
      <natureOfAcquisitionTransaction>Reinvestment of dividend</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>168</amountOfSecuritiesAcquired>
      <paymentDate>12/19/2017</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>12/19/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Reinvestment of dividend</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>305</amountOfSecuritiesAcquired>
      <paymentDate>12/19/2018</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>12/09/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Reinvestment of dividend</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>216</amountOfSecuritiesAcquired>
      <paymentDate>12/09/2019</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>02/18/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Vesting of equity awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7733</amountOfSecuritiesAcquired>
      <paymentDate>02/18/2020</paymentDate>
      <natureOfPayment>Services rendered</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>11/20/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Open market purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1029</amountOfSecuritiesAcquired>
      <paymentDate>11/20/2020</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>01/20/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Open market purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Smurfit Westrock PLC</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5685</amountOfSecuritiesAcquired>
      <paymentDate>01/20/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>02/18/2026</noticeDate>
      <signature>/s/ Laurent Sellier, by Ciara O'Riordan as attorney-in-fact</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
