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

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001164099</cik>
        <entityName>BESRA GOLD INC.</entityName>
        <issuerAddress>
            <street1>45 Ventnor Avenue</street1>
            <city>West Perth, WA</city>
            <stateOrCountry>C3</stateOrCountry>
            <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
            <zipCode>6005</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>61-8-6102-7133</issuerPhoneNumber>
        <jurisdictionOfInc>CANADA (FEDERAL LEVEL)</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>OLYMPUS PACIFIC MINERALS INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andrew</firstName>
                <middleName>John</middleName>
                <lastName>Worland</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chairman</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>Andrew Gowans</middleName>
                <lastName>Seton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Nathaniel</firstName>
                <middleName>Jon</middleName>
                <lastName>Morda</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Paul</firstName>
                <middleName>Anthon</middleName>
                <lastName>Ingram</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <middleName>Price</middleName>
                <lastName>Eaton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>Charles</middleName>
                <lastName>Dunne</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Raymond</firstName>
                <middleName>Douglas</middleName>
                <lastName>Shaw</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Executive Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Eryn</firstName>
                <lastName>Kestel</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>45 Ventnor Avenue</street1>
                <city>West Perth, WA</city>
                <stateOrCountry>C3</stateOrCountry>
                <stateOrCountryDescription>AUSTRALIA</stateOrCountryDescription>
                <zipCode>6005</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Financial Officer and Company Secretary</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2021-09-30</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1855870</totalOfferingAmount>
            <totalAmountSold>1855870</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>95</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>BESRA GOLD INC.</issuerName>
                <signatureName>/s/ John Seton</signatureName>
                <nameOfSigner>John Seton</nameOfSigner>
                <signatureTitle>Director</signatureTitle>
                <signatureDate>2021-10-15</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
