<?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>0000918697</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001320414</issuerCik>
      <issuerName>SELECT MEDICAL HOLDINGS CORP</issuerName>
      <secFileNumber>001-34465</secFileNumber>
      <issuerAddress>
        <com:street1>C/O SELECT MEDICAL CORP</com:street1>
        <com:street2>4714 GETTYSBURG RD</com:street2>
        <com:city>MECHANICSBURG</com:city>
        <com:stateOrCountry>PA</com:stateOrCountry>
        <com:zipCode>17055</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>717-972-1100</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ORTENZIO ROBERT A</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Chairman &amp; Co-Founder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services, Inc.</name>
        <address>
          <com:street1>1000 Harbor Blvd</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>33967</noOfUnitsSold>
      <aggregateMarketValue>1019010.00</aggregateMarketValue>
      <noOfUnitsOutstanding>127126909</noOfUnitsOutstanding>
      <approxSaleDate>06/21/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>02/05/1997</acquiredDate>
      <natureOfAcquisitionTransaction>Private purchase of stock</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>33967</amountOfSecuritiesAcquired>
      <paymentDate>02/05/1997</paymentDate>
      <natureOfPayment>CASH</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Robert Ortenzio</name>
        <address>
          <com:street1>C/O Select Medical Corp</com:street1>
          <com:street2>4714 Gettysburg Road</com:street2>
          <com:city>Mechanicsburg</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>17055</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <saleDate>05/08/2023</saleDate>
      <amountOfSecuritiesSold>50000</amountOfSecuritiesSold>
      <grossProceeds>1484160.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Robert A. Ortenzio Descendants Trust</name>
        <address>
          <com:street1>C/O Select Medical Corp</com:street1>
          <com:street2>4714 Gettysburg Road</com:street2>
          <com:city>Mechanicsburg</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>17055</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <saleDate>05/08/2023</saleDate>
      <amountOfSecuritiesSold>116033</amountOfSecuritiesSold>
      <grossProceeds>3457635.79</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Robert Ortenzio</name>
        <address>
          <com:street1>C/O Select Medical Corp</com:street1>
          <com:street2>4714 Gettysburg Road</com:street2>
          <com:city>Mechanicsburg</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>17055</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <saleDate>06/08/2023</saleDate>
      <amountOfSecuritiesSold>50000</amountOfSecuritiesSold>
      <grossProceeds>1431665.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>33,967 shares were sold under the Robert A. Ortenzio Descendants Trust</remarks>
    <noticeSignature>
      <noticeDate>06/21/2023</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>12/09/2022</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Robert Ortenzio</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
