<?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>0001515171</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001635327</issuerCik>
      <issuerName>Flutter Entertainment plc</issuerName>
      <secFileNumber>001-37403</secFileNumber>
      <issuerAddress>
        <com:street1>ONE MADISON AVENUE</com:street1>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10010</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>353872641566</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Hurley Alfred F Jr</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
        <relationshipToIssuer>FORMER INDEPENDENT NON EXECUTIVE DIRECTOR</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>CITIGROUP GLOBAL MARKETS</name>
        <address>
          <com:street1>390 GREENWICH ST</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10013</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1432</noOfUnitsSold>
      <aggregateMarketValue>145331.39</aggregateMarketValue>
      <noOfUnitsOutstanding>173972199</noOfUnitsOutstanding>
      <approxSaleDate>06/02/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <acquiredDate>06/02/2026</acquiredDate>
      <natureOfAcquisitionTransaction>RESTRICTED SHARE UNIT VESTING</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>FLUTTER ENTERTAINMENT plc</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>14078</amountOfSecuritiesAcquired>
      <paymentDate>06/02/2026</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Hurley Alfred F Jr</name>
        <address>
          <com:street1>ONE MADISON AVENUE</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>COMMON SHARES</securitiesClassTitle>
      <saleDate>05/28/2026</saleDate>
      <amountOfSecuritiesSold>135</amountOfSecuritiesSold>
      <grossProceeds>12775.05</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>SHARES BEING SOLD ARE PURSUANT TO SELL TO COVER TRANSACTION COVERING THE VESTING AND SETTLEMENT OF EQUITY AWARDS. SECTION 3 D BASED ON INDICATIVE MARKET PRICE OF 101.4884. SECTION 3 E NUMBER OF SHARES OR OTHER UNITS OUTSTANDING BASED ON ORDINARY SHARES</remarks>
    <noticeSignature>
      <noticeDate>06/02/2026</noticeDate>
      <signature>CONFORMED SIGNATURE ON FILE</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
