<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer">
  <schemaVersion>X0101</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000811030</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>PROFESSIONALLY MANAGED PORTFOLIOS</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 E Michigan Street 2nd Floor</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Osterweis Fund</seriesName>
              <seriesId>S000004931</seriesId>
              <classInfo>
                <className>Investor Class</className>
                <classId>C000013346</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-05037</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>033-12213</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>03/31/2024</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>9246173.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>20471855.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>1206304657.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1226776512.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(1217530339.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kathryn LaPlante Johnson</signature>
          <nameAndTitle>Kathryn LaPlante Johnson, Assistant Treasurer</nameAndTitle>
          <signatureDate>06/13/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>PROFESSIONALLY MANAGED PORTFOLIOS</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 E Michigan Street 2nd Floor</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Osterweis Strategic Income Fund</seriesName>
              <seriesId>S000004930</seriesId>
              <classInfo>
                <className>Investor Class</className>
                <classId>C000013345</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-05037</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>033-12213</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>03/31/2024</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>1552759287.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>1164592939.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>1222329862.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>2386922801.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(834163514.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kathryn LaPlante Johnson</signature>
          <nameAndTitle>Kathryn LaPlante Johnson, Assistant Treasurer</nameAndTitle>
          <signatureDate>06/13/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>PROFESSIONALLY MANAGED PORTFOLIOS</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 E Michigan Street 2nd Floor</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Osterweis Growth &amp; Income Fund</seriesName>
              <seriesId>S000029833</seriesId>
              <classInfo>
                <className>Investor Class</className>
                <classId>C000091752</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-05037</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>033-12213</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>03/31/2024</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>19479041.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>16720231.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>169764901.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>186485132.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(167006091.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kathryn LaPlante Johnson</signature>
          <nameAndTitle>Kathryn LaPlante Johnson, Assistant Treasurer</nameAndTitle>
          <signatureDate>06/13/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>PROFESSIONALLY MANAGED PORTFOLIOS</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 E Michigan Street 2nd Floor</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Osterweis Emerging Opportunity Fund</seriesName>
              <seriesId>S000055531</seriesId>
              <classInfo>
                <className>Investor Class</className>
                <classId>C000174818</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-05037</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>033-12213</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>03/31/2024</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>41115310.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>28085210.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>28085210.00</totalAvailableRedemptionCredits>
          <netSales>13030100.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>1923.24</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>1923.24</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kathryn LaPlante Johnson</signature>
          <nameAndTitle>Kathryn LaPlante Johnson, Assistant Treasurer</nameAndTitle>
          <signatureDate>06/13/2024</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
