<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001088875</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A Ordinary Share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001703399</issuerCik>
        <issuerName>Sea Ltd</issuerName>
        <issuerCusip>81141R100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>C/O 1 FUSIONOPOLIS PLACE</com:street1>
          <com:street2># 17-10, GALAXIS</com:street2>
          <com:city>SINGAPORE</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>138522</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>BAILLIE GIFFORD &amp; CO</reportingPersonName>
      <citizenshipOrOrganization>X0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>29574967.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>40954549.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>40954549.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>7.8</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Sea Ltd</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>C/O 1 FUSIONOPOLIS PLACE, # 17-10, GALAXIS, SINGAPORE, SINGAPORE, 138522.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Baillie Gifford &amp; Co</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Calton Square
1 Greenside Row
Edinburgh
EH1 3AN
Scotland
UK
</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Scotland</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>FI</typeOfPersonFiling>
        <otherTypeOfPersonFiling>Investment Adviser </otherTypeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>40,954,549 (These are held as 40,954,549 American Depositary Shares (ADS)
 with one ordinary share representing one ADS.)</amountBeneficiallyOwned>
        <classPercent>7.77</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>29,574,967 (These are held as 29,574,967 American Depositary Shares (ADS)
 with one ordinary share representing one ADS.)</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>40,954,549 (These are held as 40,954,549 American Depositary Shares (ADS)
 with one ordinary share representing one ADS.)</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>Securities reported on this Schedule 13G as being beneficially owned by
Baillie Gifford &amp; Co. are held by Baillie Gifford &amp; Co. and/or one or
more of its investment adviser subsidiaries, which may include Baillie
Gifford Overseas Limited, on behalf of investment advisory clients, which
may include investment companies registered under the Investment Company
Act, employee benefit plans, pension funds or other institutional
clients.</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ? 240.14a-11.

By signing below I certify that, to the best of my knowledge and belief, the foreign regulatory scheme applicable to Investment Adviser is substantially comparable to the regulatory scheme applicable to the functionally equivalent U.S. institution(s). I also undertake to furnish to the Commission staff, upon request, information that would otherwise be disclosed in a Schedule 13D.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>BAILLIE GIFFORD &amp; CO</reportingPersonName>
      <signatureDetails>
        <signature>Grant Meikle</signature>
        <title>Threshold and Transaction Reporting Manager </title>
        <date>02/12/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
