<?xml version="1.0" encoding="UTF-8"?>

<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">

<headerData>

<submissionType>N-PX</submissionType>

<filerInfo>

<registrantType>IM</registrantType>

<liveTestFlag>LIVE</liveTestFlag>

<filer>

<issuerCredentials>

<cik>0001088875</cik>

<ccc>XXXXXXXX</ccc>

</issuerCredentials>

</filer>

<flags>

<overrideInternetFlag>false</overrideInternetFlag>

<confirmingCopyFlag>false</confirmingCopyFlag>

</flags>

<investmentCompanyType/>

<periodOfReport>06/30/2026</periodOfReport>

</filerInfo>

</headerData>

<formData>

<coverPage>

<yearOrQuarter>YEAR</yearOrQuarter>

<reportCalendarYear>2026</reportCalendarYear>

<reportingPerson>

<name>Baillie Gifford &amp; Co</name>

<phoneNumber>01312752000</phoneNumber>

<address>

<com:street1>3 Haymarket Square</com:street1>

<com:city>Edinburgh</com:city>

<com:stateOrCountry>X0</com:stateOrCountry>

<com:zipCode>EH3 8RY</com:zipCode>

</address>

</reportingPerson>

<reportInfo>

<reportType>INSTITUTIONAL MANAGER VOTING REPORT</reportType>

<confidentialTreatment>N</confidentialTreatment>

</reportInfo>

<fileNumber>028-04825</fileNumber>

<leiNumber>549300UYMK70HLNJU654</leiNumber>

<explanatoryInformation>

<explanatoryChoice>N</explanatoryChoice>

</explanatoryInformation>

</coverPage>

<summaryPage>

<otherIncludedManagersCount>0</otherIncludedManagersCount>

</summaryPage>

<signaturePage>

<reportingPerson>Baillie Gifford &amp; Co</reportingPerson>

<txSignature>Sam Rooke</txSignature>

<txPrintedSignature>Sam Rooke</txPrintedSignature>

<txTitle>ESG Director Policy and Delivery</txTitle>