<?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-NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
      <filer>
        <credentials>
          <cik>0000716187</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>03-31-2026</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <reportCalendarOrQuarter>03-31-2026</reportCalendarOrQuarter>
      <filingManager>
        <name>HIGHLAND ASSOCIATES INC</name>
        <address>
          <com:street1>2545 HIGHLAND AVENUE SOUTH, SUITE 200</com:street1>
          <com:city>BIRMINGHAM</com:city>
          <com:stateOrCountry>AL</com:stateOrCountry>
          <com:zipCode>35205</com:zipCode>
        </address>
      </filingManager>
      <reportType>13F NOTICE</reportType>
      <form13FFileNumber>028-18210</form13FFileNumber>
      <crdNumber>000104948</crdNumber>
      <secFileNumber>801-30248</secFileNumber>
      <otherManagersInfo>
        <otherManager>
          <cik>0001281761</cik>
          <name>REGIONS FINANCIAL CORP</name>
        </otherManager>
      </otherManagersInfo>
      <provideInfoForInstruction5>N</provideInfoForInstruction5>
    </coverPage>
    <signatureBlock>
      <name>Mandy Poe</name>
      <title>CCO</title>
      <phone>205-939-8309</phone>
      <signature>Mandy Poe</signature>
      <city>Birmingham</city>
      <stateOrCountry>AL</stateOrCountry>
      <signatureDate>04-07-2026</signatureDate>
    </signatureBlock>
  </formData>
</edgarSubmission>
