<?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>0001186680</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001162461</issuerCik>
      <issuerName>Cutera</issuerName>
      <secFileNumber>000-50644</secFileNumber>
      <issuerAddress>
        <com:street1>3240 Bayshore Blvd</com:street1>
        <com:city>Brisbane</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>94005</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>408-219-0290</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>WHITTERS JOSEPH E</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Merrill</name>
        <address>
          <com:street1>2021 Spring Rd Suite 700</com:street1>
          <com:city>Oak Brook</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60523</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>68860</noOfUnitsSold>
      <aggregateMarketValue>1045145.00</aggregateMarketValue>
      <noOfUnitsOutstanding>19835472</noOfUnitsOutstanding>
      <approxSaleDate>06/07/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/30/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Cutera Inc</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6630</amountOfSecuritiesAcquired>
      <paymentDate>06/30/2021</paymentDate>
      <natureOfPayment>Stock bonus</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/15/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Cutera Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7147</amountOfSecuritiesAcquired>
      <paymentDate>07/15/2021</paymentDate>
      <natureOfPayment>Stock bonus</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/15/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Cutera Inc</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3316</amountOfSecuritiesAcquired>
      <paymentDate>03/15/2022</paymentDate>
      <natureOfPayment>Stock bonus</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/15/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock bonus</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Cutera Inc</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4267</amountOfSecuritiesAcquired>
      <paymentDate>08/15/2022</paymentDate>
      <natureOfPayment>Stock Bonus</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/25/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>13400</amountOfSecuritiesAcquired>
      <paymentDate>02/25/2019</paymentDate>
      <natureOfPayment>Merrill Lynch Account</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/18/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>400</amountOfSecuritiesAcquired>
      <paymentDate>01/18/2019</paymentDate>
      <natureOfPayment>Merrill Lynch Account</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/16/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>12200</amountOfSecuritiesAcquired>
      <paymentDate>01/16/2019</paymentDate>
      <natureOfPayment>Merrill Lynch Account</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/10/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>21500</amountOfSecuritiesAcquired>
      <paymentDate>12/10/2021</paymentDate>
      <natureOfPayment>Merrill Lynch Account</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>06/07/2023</noticeDate>
      <signature>Joseph E Whitters</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
