<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001404430</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001883685</issuerCik>
      <issuerName>DraftKings Inc.</issuerName>
      <secFileNumber>001-41379</secFileNumber>
      <issuerAddress>
        <com:street1>222 BERKELEY STREET</com:street1>
        <com:city>BOSTON</com:city>
        <com:stateOrCountry>MA</com:stateOrCountry>
        <com:zipCode>02116</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(617) 986-6744</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Dodge R Stanton</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc.</name>
        <address>
          <com:street1>1000 Harbor Boulevard</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>52777</noOfUnitsSold>
      <aggregateMarketValue>1703805.16</aggregateMarketValue>
      <noOfUnitsOutstanding>489956221</noOfUnitsOutstanding>
      <approxSaleDate>04/21/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>02/20/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Vesting of Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>52323</amountOfSecuritiesAcquired>
      <paymentDate>02/20/2025</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>04/01/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Vesting of Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>454</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2025</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Stanton Dodge</name>
        <address>
          <com:street1>c/o 222 BERKELEY STREET</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <saleDate>02/21/2025</saleDate>
      <amountOfSecuritiesSold>164473</amountOfSecuritiesSold>
      <grossProceeds>7695691.67</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Stanton Dodge</name>
        <address>
          <com:street1>c/o 222 BERKELEY STREET</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <saleDate>03/14/2025</saleDate>
      <amountOfSecuritiesSold>52777</amountOfSecuritiesSold>
      <grossProceeds>1985344.08</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Stanton Dodge</name>
        <address>
          <com:street1>c/o 222 BERKELEY STREET</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <saleDate>03/17/2025</saleDate>
      <amountOfSecuritiesSold>52777</amountOfSecuritiesSold>
      <grossProceeds>2058303.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Seller represents that the sale reported in Table I of this Form 144 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 52,777 shares on March 14, 2025 and (ii) 52,777 shares on March 17, 2025 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. Additionally, Seller further represents that the sale of 164,473 shares on February 21, 2025 was made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance based restricted stock units</remarks>
    <noticeSignature>
      <noticeDate>04/21/2025</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>12/13/2024</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Stanton Dodge</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
