<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001193125-18-028218</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001729171</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>7</amendmentNo>
      <securitiesClassTitle>Class A Ordinary Shares, par value US$0.0005 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001703399</issuerCik>
        <issuerName>Sea Limited</issuerName>
        <issuerCusip>81141R100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">1 Fusionopolis Place,</street1>
          <street2 xmlns="http://www.sec.gov/edgar/common">#17-10 , Galaxis Singapore 138522</street2>
          <city xmlns="http://www.sec.gov/edgar/common">Singapore</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">U0</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">138522</zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Gang Ye</reportingPersonName>
      <citizenshipOrOrganization>U0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>27267872</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>27267872</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>27267872</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.4</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The Sole Voting Power includes 8,704,719 Class A Ordinary Shares which Gang Ye ("Mr. Ye") has appointed Mr. Forrest Xiaodong Li, the chairman and chief executive officer of the Issuer, as his irrevocable proxy to exercise voting power.

As of December 31, 2025, the Issuer had a total of 611,034,168 ordinary shares of par value US$0.0005 per share ("Shares"), which included all the Class A ordinary shares of par value US$0.0005 per share ("Class A Ordinary Share") and the Class B ordinary shares of par value US$0.0005 per share ("Class B Ordinary Share"). Each Class A Ordinary Share is entitled to one vote, and each Class B Ordinary Share is entitled to fifteen votes. The Shares beneficially owned by Mr. Ye (excluding 8,704,719 Class A Ordinary Shares which Mr. Ye has appointed Mr. Forrest Xiaodong Li as his irrevocable proxy to vote) represent approximately 1.5% of the aggregate voting power of the total issued and outstanding Shares of the Issuer.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Sea Limited</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>1 Fusionopolis Place, #17-10, Galaxis, Singapore 138522</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Gang Ye</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>c/o Sea Limited, 1 Fusionopolis Place, #17-10, Galaxis, Singapore 138522</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Singapore</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>27,267,872</amountBeneficiallyOwned>
        <classPercent>4.4</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>27,267,872</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>27,267,872</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Gang Ye</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Gang Ye</signature>
        <title>Gang Ye</title>
        <date>01/16/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
