<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
  <headerData>
    <submissionType>13F-HR</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>true</overrideInternetFlag>
      </flags>
      <filer>
        <credentials>
          <cik>0002110066</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>03-31-2026</periodOfReport>
    </filerInfo>
  </headerData>
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    <coverPage>
      <reportCalendarOrQuarter>03-31-2026</reportCalendarOrQuarter>
      <filingManager>
        <name>BLUELINE ADVISORS LLC</name>
        <address>
          <com:street1>99 WATER ST</com:street1>
          <com:street2>SUITE 3</com:street2>
          <com:city>EXETER</com:city>
          <com:stateOrCountry>NH</com:stateOrCountry>
          <com:zipCode>03833</com:zipCode>
        </address>
      </filingManager>
      <reportType>13F HOLDINGS REPORT</reportType>
      <form13FFileNumber>028-26157</form13FFileNumber>
      <crdNumber>000164642</crdNumber>
      <secFileNumber>028-26157</secFileNumber>
      <provideInfoForInstruction5>N</provideInfoForInstruction5>
    </coverPage>
    <signatureBlock>
      <name>Jennifer Young</name>
      <title>VP Operations</title>
      <phone>6037707887</phone>
      <signature>Jennifer V Young</signature>
      <city>Exeter</city>
      <stateOrCountry>NH</stateOrCountry>
      <signatureDate>04-07-2026</signatureDate>
    </signatureBlock>
    <summaryPage>
      <otherIncludedManagersCount>0</otherIncludedManagersCount>
      <tableEntryTotal>217</tableEntryTotal>
      <tableValueTotal>128953024</tableValueTotal>
      <isConfidentialOmitted>false</isConfidentialOmitted>
    </summaryPage>
  </formData>
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