Exhibit 107

Calculation of Filing Fee Tables

FORM S-1

(Form Type)

ESPORTS ENTERTAINMENT GROUP, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered		Proposed Maximum Offering Price Per Share		Maximum Aggregate Offering Price(1)(2)(3)		Fee Rate		Amount of Registration Fee
Fees to Be Paid	Equity	Common stock, par value 0.001 per share, underlying pre-funded warrants(5)(6)	Other		—		—
	Equity	Warrants to purchase common stock	Other		—		—
	Equity	Pre-funded warrants to purchase common stock(5)(6)	Other		—		—
Fees previously paid	Equity	Common Stock, par value $0.0001 per share	Rule 457(o)		—		—	$	11,500,000		0.00011020		1,267.30
	Equity	Common Stock, par value $0.001 per share, underlying warrants(4)	Other		—		—	$	11,500,000		0.00011020	$	1,267.30
	Total Offering Amounts							$	23,000,000			$	2,534.60
	Total Fees Previously Paid											$	2,534.60
	Total Fee Offsets											$	—
	Net Fee Due											$	—

(1)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) and includes the shares of common stock and/or warrants that may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(2)	Includes the price of additional shares of common stock and warrants to purchase shares of common stock that the underwriter has the right to purchase to cover over-allotments, if any. See the section titled “Underwriting” in this registration statement.
(3)	In accordance with Rule 457(i) under the Securities Act, no separate registration fee is required with respect to the warrants or pre-funded warrants registered hereby.
(4)	Based on an assumed per share exercise price for the warrants to purchase common stock of 100% of the public offering price in this offering.
(5)	The proposed maximum aggregate offering price of the common stock proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants offered and sold in the offering, and as such the proposed maximum offering price of the common stock and pre-funded warrants (including the common stock issuable upon exercise of the pre-funded warrants) if any, is $11,500,000.
(6)	The registrant may issue pre-funded warrants to purchase common stock in the offering. The purchase price of each pre-funded warrant will equal the price per share at which shares of common stock are being sold to the public in this offering, minus $0.0001, which constitutes the pre-funded portion of the exercise price, and the remaining unpaid exercise price of the pre-funded warrant will equal $0.0001 per share (subject to adjustment as provided for therein).