<?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>0001772546</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000318306</issuerCik>
      <issuerName>ABEONA THERAPEUTICS INC.</issuerName>
      <secFileNumber>001-15771</secFileNumber>
      <issuerAddress>
        <com:street1>6555 CARNEGIE AVE, 4TH FLOOR</com:street1>
        <com:city>CLEVELAND</com:city>
        <com:stateOrCountry>OH</com:stateOrCountry>
        <com:zipCode>44103</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>646-813-4701</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Silverstein Christine Berni</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Stifel Nicolaus &amp; Company Inc</name>
        <address>
          <com:street1>501 N Broadway</com:street1>
          <com:city>St. Louis</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63102</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>20070</noOfUnitsSold>
      <aggregateMarketValue>102168.00</aggregateMarketValue>
      <noOfUnitsOutstanding>54191361</noOfUnitsOutstanding>
      <approxSaleDate>02/02/2026</approxSaleDate>
      <securitiesExchangeName> Nasdaq </securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/31/2026</acquiredDate>
      <natureOfAcquisitionTransaction> Restricted Stock Units </natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired> Issuer </nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>36101</amountOfSecuritiesAcquired>
      <paymentDate>01/31/2026</paymentDate>
      <natureOfPayment> Equity Compensation </natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>The shares were sold to cover tax obligations pursuant to an RSA vesting event.</remarks>
    <noticeSignature>
      <noticeDate>02/09/2026</noticeDate>
      <signature>/s/ Luca Lotito, as a duly authorized representative of STIFEL, as attorney-in-fact for Christine Silverstein</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
