<?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>0001765672</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000771266</issuerCik>
      <issuerName>KOPIN CORP</issuerName>
      <secFileNumber>000-19882</secFileNumber>
      <issuerAddress>
        <com:street1>125 NORTH DRIVE</com:street1>
        <com:city>WESTBOROUGH</com:city>
        <com:stateOrCountry>MA</com:stateOrCountry>
        <com:zipCode>01581</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>508-870-5959</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Baker Paul Christopher</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc.</name>
        <address>
          <com:street1>11 Madison Ave</com:street1>
          <com:street2>4th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>58939</noOfUnitsSold>
      <aggregateMarketValue>288801.10</aggregateMarketValue>
      <noOfUnitsOutstanding>183363415</noOfUnitsOutstanding>
      <approxSaleDate>05/06/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/16/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Incentive and Retention Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>11077</amountOfSecuritiesAcquired>
      <paymentDate>03/16/2024</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/10/2025</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>17662</amountOfSecuritiesAcquired>
      <paymentDate>12/10/2025</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/23/2026</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>23469</amountOfSecuritiesAcquired>
      <paymentDate>04/23/2026</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/17/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Incentive and Retention Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6731</amountOfSecuritiesAcquired>
      <paymentDate>03/17/2024</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paul C. Baker</name>
        <address>
          <com:street1>125 North Drive</com:street1>
          <com:city>Westborough</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>01581</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>04/28/2026</saleDate>
      <amountOfSecuritiesSold>116860</amountOfSecuritiesSold>
      <grossProceeds>461597.24</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paul C. Baker</name>
        <address>
          <com:street1>125 North Drive</com:street1>
          <com:city>Westborough</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>01581</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>05/05/2026</saleDate>
      <amountOfSecuritiesSold>1041</amountOfSecuritiesSold>
      <grossProceeds>5100.90</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/06/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>11/19/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Paul C. Baker</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
