<?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>11 Madison Avenue</com:street1>
          <com:street2>4th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>100010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>52777</noOfUnitsSold>
      <aggregateMarketValue>1680947.45</aggregateMarketValue>
      <noOfUnitsOutstanding>497772508</noOfUnitsOutstanding>
      <approxSaleDate>01/20/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>01/20/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Exercise of Stock Options</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>40066</amountOfSecuritiesAcquired>
      <paymentDate>01/20/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>01/01/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Vested RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>529</amountOfSecuritiesAcquired>
      <paymentDate>01/01/2026</paymentDate>
      <natureOfPayment>NA</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>12/01/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Vested RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>12182</amountOfSecuritiesAcquired>
      <paymentDate>12/01/2025</paymentDate>
      <natureOfPayment>NA</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>12/01/2025</saleDate>
      <amountOfSecuritiesSold>52777</amountOfSecuritiesSold>
      <grossProceeds>1785915.63</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Stanton Dodge</name>
        <address>
          <com:street1>/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>11/06/2025</saleDate>
      <amountOfSecuritiesSold>52777</amountOfSecuritiesSold>
      <grossProceeds>1530533.00</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 December 1, 2025 and (ii) 52,777 shares on November 6, 2025 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.</remarks>
    <noticeSignature>
      <noticeDate>01/20/2026</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>
