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    <isConfidential>false</isConfidential>
    <filerInfo>

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        <issuerCredentials>
          <cik>0000874505</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>


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        <classId>C000032691</classId>
        <classId>C000213415</classId>
        <classId>C000213416</classId>
        <classId>C000213417</classId>
        <classId>C000213419</classId>
        <classId>C000213420</classId>
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    </filerInfo>
  </headerData>
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      <regName>COHEN &amp; STEERS REALTY SHARES INC</regName>
      <regFileNumber>811-06302</regFileNumber>
      <regCik>0000874505</regCik>
      <regLei>549300KCN1QXWPSZFT07</regLei>
      <regStreet1>1166 Avenue of the Americas,</regStreet1>
      <regStreet2>30th Floor</regStreet2>
      <regCity>NEW YORK</regCity>
      <regStateConditional regCountry="US" regState="US-NY"/>
      <regZipOrPostalCode>10036</regZipOrPostalCode>
      <regPhone>212-832-3232</regPhone>
      <seriesName>Cohen &amp; Steers Realty Shares</seriesName>
      <seriesId>S000011975</seriesId>
      <seriesLei>549300KCN1QXWPSZFT07</seriesLei>
      <repPdEnd>2026-12-31</repPdEnd>
      <repPdDate>2026-03-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
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      <totLiabs>56141516.58</totLiabs>
      <netAssets>7296862816.73</netAssets>
      <assetsAttrMiscSec>0.00000000</assetsAttrMiscSec>
      <assetsInvested>0.00000000</assetsInvested>
      <amtPayOneYrBanksBorr>0.00000000</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0.00000000</amtPayOneYrCtrldComp>
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      <cshNotRptdInCorD>0.00000000</cshNotRptdInCorD>
      <isNonCashCollateral>N</isNonCashCollateral>
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        <monthlyTotReturns>
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        <name>Agree Realty Corp</name>
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      </invstOrSec>
      <invstOrSec>
        <name>American Tower Corp</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>BXP Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Boyd Gaming Corp</name>
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      <invstOrSec>
        <name>Caesars Entertainment Inc</name>
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        <name>CareTrust REIT Inc</name>
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      <invstOrSec>
        <name>Crown Castle Inc</name>
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      <invstOrSec>
        <name>Digital Realty Trust Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Equinix Inc</name>
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        <name>Equity LifeStyle Properties Inc</name>
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        <name>Equity Residential</name>
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        <name>Essential Properties Realty Trust Inc</name>
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        <title>Essential Properties Realty Trust Inc</title>
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        <name>Essex Property Trust Inc</name>
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        <name>Extra Space Storage Inc</name>
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        <name>Gaming and Leisure Properties Inc</name>
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        <name>Healthcare Realty Trust Inc</name>
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        <name>Highwoods Properties Inc</name>
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        <name>Host Hotels &amp; Resorts Inc</name>
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        <name>Hudson Pacific Properties Inc</name>
        <lei>529900EURZA5HRSXQ389</lei>
        <title>Hudson Pacific Properties Inc</title>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Invitation Homes Inc</name>
        <lei>N/A</lei>
        <title>Invitation Homes Inc</title>
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          <isin value="US46187W1071"/>
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        <balance>4957917.00000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Iron Mountain Inc</name>
        <lei>SQL3F6CKNNBM3SQGHX24</lei>
        <title>Iron Mountain Inc</title>
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          <isin value="US46284V1017"/>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Kilroy Realty Corp</name>
        <lei>549300CXXI18B214UN80</lei>
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          <isin value="US49427F1084"/>
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        <balance>197896.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Kimco Realty Corp</name>
        <lei>254900ARY41P4V1JL861</lei>
        <title>Kimco Realty Corp</title>
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          <isin value="US49446R1095"/>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Kite Realty Group Trust</name>
        <lei>N/A</lei>
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          <isin value="US49803T3005"/>
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        <balance>4826016.00000000</balance>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Lamar Advertising Co</name>
        <lei>529900Y8WW4MKVPTB543</lei>
        <title>Lamar Advertising Co</title>
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          <isin value="US5128161099"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Omega Healthcare Investors Inc</name>
        <lei>549300OJ7ENK42CZ8E73</lei>
        <title>Omega Healthcare Investors Inc</title>
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          <isin value="US6819361006"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Outfront Media Inc</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PACS Group Inc</name>
        <lei>N/A</lei>
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          <isin value="US69380Q1076"/>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Prologis Inc</name>
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          <isin value="US74340W1036"/>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Public Storage</name>
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        <title>Public Storage</title>
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          <isin value="US74460D1090"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Realty Income Corp</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>State Street Institutional US Government Money Market Fund</name>
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        <fairValLevel>2</fairValLevel>
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        <name>SBA Communications Corp</name>
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      <invstOrSec>
        <name>SL Green Realty Corp</name>
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        <name>Simon Property Group Inc</name>
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        <name>State Street Institutional Treasury Plus Money Market Fund</name>
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        <name>Sun Communities Inc</name>
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        <name>UDR Inc</name>
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        <name>Welltower Inc</name>
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        <name>Weyerhaeuser Co</name>
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        <name>BG LLH, LLC</name>
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        <name>HUDSON PACIFIC PROPERTIES WARRANTS</name>
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            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Hudson Pacific Properties, Inc.</issuerName>
                <issueTitle>Hudson Pacific Properties, Inc.</issueTitle>
                <identifiers>
                  <cusip value="444097109"/>
                  <isin value="US4440971095"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>0.07000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2099-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-18711108.22000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly total returns are reported excluding any initial sales charges or contingent deferred sales charges, if applicable." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-05-28</ncom:dateSigned>
      <ncom:nameOfApplicant>COHEN &amp; STEERS REALTY SHARES INC</ncom:nameOfApplicant>
      <ncom:signature>Albert Laskaj</ncom:signature>
      <ncom:signerName>Albert Laskaj</ncom:signerName>
      <ncom:title>Chief Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
