(Updates with details and closing levels)

By Rocky Swift

TOKYO, Sept 10 (Reuters) - The Nikkei closed at a record

high on Wednesday, echoing an upbeat overnight performance on

Wall Street, as traders gauged economic data for signals of

potential central bank policy shifts in the United States and

Japan.

Technology shares led the way as Japan's Nikkei 225 Index

climbed 0.9% to close at an unprecedented 43,837.67. The

broader Topix added 0.6%.

The three main share indexes in the U.S. hit record highs

overnight after a downward payrolls revision solidified

expectations that the U.S. Federal Reserve will soon cut

interest rates to support the economy.

The path is less certain for the Bank of Japan as it eyes a

possible rate increase this year to rein in inflation but also

political uncertainty following the resignation of Prime

Minister Shigeru Ishiba.

The Nikkei surged to a record intraday high of 44,185.73 on

Tuesday before losing momentum and finishing in the red on the

day.

"The immediate focus remains on the 44,000 level," said

Nomura Securities strategist Chisa Matsuda. "As we approach that

threshold, profit-taking is expected, potentially weighing on

the upside."

On the plus side for Japan's economy, manufacturers'

sentiment was its best in more than three years, the Reuters

Tankan poll showed in a preview to the BOJ's own closely watched

survey due on October 1.

There were 109 advancers on the Nikkei index against 113

decliners. The largest gainers were SoftBank Group,

which soared 7.3%, followed by Furukawa Electric ( FUWAF ), which

jumped 5.7%.

Kansai Electric Power ( KAEPF ) jumped 5.3% after a Financial

Times report that activist investor Elliott Management has

become one of the top three shareholders in the company.

The largest losers were Sumitomo Pharma ( DNPUF ), which slid

4.1%, followed by Mazda Motor ( MZDAF ) that closed down 3.4%.