<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2014-02-25</periodOfReport>

    <issuer>
        <issuerCik>0001057436</issuerCik>
        <issuerName>STRATEGIC HOTELS &amp; RESORTS, INC</issuerName>
        <issuerTradingSymbol>BEE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001487292</rptOwnerCik>
            <rptOwnerName>Morefield Diane M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O STRATEGIC HOTELS &amp; RESORTS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>200 WEST MADISON STREET, SUITE 1700</rptOwnerStreet2>
            <rptOwnerCity>CHICAGO</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60606</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>EVP &amp; CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2014-02-25</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>21657.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>183074.0000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Common stock in the form of restricted stock units granted under the Second Amended and Restated 2004 Incentive Plan payable solely in stock and subject to the terms and conditions of the grant document and the Second Amended and Restated 2004 Incentive Plan.</footnote>
        <footnote id="F2">Includes common stock in the form of restricted stock units.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Paula C. Maggio as Attorney-in-Fact</signatureName>
        <signatureDate>2014-02-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
