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<edgarSubmission xsi:schemaLocation="http://www.sec.gov/edgar/thirteenffiler eis_13F_Filer.xsd" xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:ns1="http://www.sec.gov/edgar/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>13F-HR/A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <credentials>
          <cik>0001399770</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>03-31-2014</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <reportCalendarOrQuarter>03-31-2014</reportCalendarOrQuarter>
      <isAmendment>true</isAmendment>
      <amendmentNo>1</amendmentNo>
      <amendmentInfo>
        <amendmentType>RESTATEMENT</amendmentType>
        <confDeniedExpired>false</confDeniedExpired>
      </amendmentInfo>
      <filingManager>
        <name>Kohlberg Kravis Roberts &amp; Co. L.P.</name>
        <address>
          <ns1:street1>9 West 57th Street Suite 4200</ns1:street1>
          <ns1:city>New York</ns1:city>
          <ns1:stateOrCountry>NY</ns1:stateOrCountry>
          <ns1:zipCode>10019</ns1:zipCode>
        </address>
      </filingManager>
      <reportType>13F HOLDINGS REPORT</reportType>
      <form13FFileNumber>028-12880</form13FFileNumber>
      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation> <![CDATA[This Amendment No. 1 to Form 13F is being filed to replace the prior reporting of BANCO SANTANDER SA shares with the correct holdings of SANTANDER CONSUMER USA HDG I shares. All other reported holdings remain unchanged. The following information corresponds to the securities indicated in the attached Information Table: (i) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 30,003,152 shares of HCA HOLDINGS INC, which consists of shares held by an investment vehicle jointly owned by Kohlberg Kravis Roberts & Co. L.P. and other investors; (ii) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 33,641,300 shares of MARVELL TECHNOLOGY GROUP LTD; (iii) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 21,490,765 shares of NIELSEN HOLDINGS N V, which consists of shares held by an investment vehicle jointly owned by KKR and other investors; (iv) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 13,790,905 shares of NXP SEMICONDUCTORS N V; (v) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 4,750,000 shares of RIGNET INC; (vi) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 89,711 shares of ROCKWOOD HLDGS INC; (vii) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 5,023,977 shares of SANTANDER CONSUMER USA HDG I; (viii) KKR Asset Management LLC has investment discretion over three series of SPDR S&P ETF TR put options; and (ix) Kohlberg Kravis Roberts & Co. L.P. may be deemed to have investment discretion over an aggregate number of 8,508,807 shares of WALGREEN CO.]]> </additionalInformation>
    </coverPage>
    <signatureBlock>
      <name>David Sorkin</name>
      <title>General Counsel</title>
      <phone>212-750-8300</phone>
      <signature>/s/ David Sorkin</signature>
      <city>New York</city>
      <stateOrCountry>NY</stateOrCountry>
      <signatureDate>08-14-2014</signatureDate>
    </signatureBlock>
    <summaryPage>
      <otherIncludedManagersCount>2</otherIncludedManagersCount>
      <tableEntryTotal>135</tableEntryTotal>
      <tableValueTotal>5964150</tableValueTotal>
      <isConfidentialOmitted>false</isConfidentialOmitted>
      <otherManagers2Info>
        <otherManager2>
          <sequenceNumber>1</sequenceNumber>
          <otherManager>
            <form13FFileNumber>028-13533</form13FFileNumber>
            <name>KKR Investment Management LLC</name>
          </otherManager>
        </otherManager2>
        <otherManager2>
          <sequenceNumber>2</sequenceNumber>
          <otherManager>
            <form13FFileNumber>028-14775</form13FFileNumber>
            <name>KKR Asset Management LLC</name>
          </otherManager>
        </otherManager2>
      </otherManagers2Info>
    </summaryPage>
  </formData>
</edgarSubmission>
