<?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>0001504430</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000866374</issuerCik>
      <issuerName>FLEX LTD.</issuerName>
      <secFileNumber>000-23354</secFileNumber>
      <issuerAddress>
        <com:street1>2 CHANGI SOUTH LANE</com:street1>
        <com:city>SINGAPORE</com:city>
        <com:stateOrCountry>U0</com:stateOrCountry>
        <com:zipCode>486123</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(65) 6876-9899</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>OFFER DAVID SCOTT</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>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>5681</noOfUnitsSold>
      <aggregateMarketValue>150819.19</aggregateMarketValue>
      <noOfUnitsOutstanding>444493546</noOfUnitsOutstanding>
      <approxSaleDate>06/13/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/12/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5681</amountOfSecuritiesAcquired>
      <paymentDate>06/12/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>David Offer</name>
        <address>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/02/2023</saleDate>
      <amountOfSecuritiesSold>8651</amountOfSecuritiesSold>
      <grossProceeds>225507.35</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>David Offer</name>
        <address>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/06/2023</saleDate>
      <amountOfSecuritiesSold>13201</amountOfSecuritiesSold>
      <grossProceeds>344531.58</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>David Offer</name>
        <address>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/07/2023</saleDate>
      <amountOfSecuritiesSold>26356</amountOfSecuritiesSold>
      <grossProceeds>698586.86</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>David Offer</name>
        <address>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/08/2023</saleDate>
      <amountOfSecuritiesSold>26420</amountOfSecuritiesSold>
      <grossProceeds>698600.28</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>David Offer</name>
        <address>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/09/2023</saleDate>
      <amountOfSecuritiesSold>26529</amountOfSecuritiesSold>
      <grossProceeds>698580.20</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>David Offer</name>
        <address>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/12/2023</saleDate>
      <amountOfSecuritiesSold>8535</amountOfSecuritiesSold>
      <grossProceeds>226948.21</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>06/13/2023</noticeDate>
      <signature>/s/ Jennifer Ruchti, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for David Offer</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
