<?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>0001203394</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000102729</issuerCik>
      <issuerName>VALMONT INDUSTRIES INC</issuerName>
      <secFileNumber>001-31429</secFileNumber>
      <issuerAddress>
        <com:street1>15000 VALMONT PLAZA</com:street1>
        <com:city>OMAHA</com:city>
        <com:stateOrCountry>NE</com:stateOrCountry>
        <com:zipCode>68154</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>402-963-1000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MASSEY R ANDREW</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1550</noOfUnitsSold>
      <aggregateMarketValue>755154.00</aggregateMarketValue>
      <noOfUnitsOutstanding>19535262</noOfUnitsOutstanding>
      <approxSaleDate>04/24/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/24/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted -12/16/2019</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1550</amountOfSecuritiesAcquired>
      <paymentDate>04/24/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>04/24/2026</noticeDate>
      <signature>/s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Roger A. Massey</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>