<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>N-PX</submissionType>
    <filerInfo>
      <registrantType>IM</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000869367</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType/>
      <periodOfReport>06/30/2024</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2024</reportCalendarYear>
      <reportingPerson>
        <name>ROFFMAN MILLER ASSOCIATES INC /PA/</name>
        <phoneNumber>2159811030</phoneNumber>
        <address>
          <com:street1>1835 MARKET STREET</com:street1>
          <com:street2>SUITE 500</com:street2>
          <com:city>PHILADELPHIA</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>19103</com:zipCode>
        </address>
      </reportingPerson>
      <agentForService>
        <name>Paulette Greenwell</name>
        <address>
          <com:street1>1835 Market Street, Suite 500</com:street1>
          <com:street2>Roffman Miller</com:street2>
          <com:city>Philadelphia</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>19103</com:zipCode>
        </address>
      </agentForService>
      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER NOTICE REPORT</reportType>
        <noticeExplanation>REPORTING PERSON HAS POLICY TO NOT VOTE</noticeExplanation>
        <confidentialTreatment>N</confidentialTreatment>
      </reportInfo>
      <fileNumber>028-04141</fileNumber>
      <reportingCrdNumber>106019</reportingCrdNumber>
      <explanatoryInformation>
        <explanatoryChoice>N</explanatoryChoice>
      </explanatoryInformation>
    </coverPage>
    <signaturePage>
      <reportingPerson>ROFFMAN MILLER ASSOCIATES INC /PA/</reportingPerson>
      <txSignature>Paulette Greenwell</txSignature>
      <txPrintedSignature>Paulette Greenwell</txPrintedSignature>
      <txTitle>Vice President</txTitle>
      <txAsOfDate>08/13/2024</txAsOfDate>
    </signaturePage>
  </formData>
</edgarSubmission>
