<?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>0001972683</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001703399</issuerCik>
      <issuerName>Sea Ltd</issuerName>
      <secFileNumber>001-38237</secFileNumber>
      <issuerAddress>
        <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>
      </issuerAddress>
      <issuerContactPhone>6562708100</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Taixue Group Ltd</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Investments</name>
        <address>
          <com:street1>245 Summer St</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02210</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>150138</noOfUnitsSold>
      <aggregateMarketValue>13137600.48</aggregateMarketValue>
      <noOfUnitsOutstanding>543584213</noOfUnitsOutstanding>
      <approxSaleDate>03/16/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <acquiredDate>02/22/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Merger/Acquisition</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Sea Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>150138</amountOfSecuritiesAcquired>
      <paymentDate>02/22/2021</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Sales are occurring under the Taixue Group Limited registration</remarks>
    <noticeSignature>
      <noticeDate>03/16/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>12/12/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>Jason Coleman as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Pay Sen Natalie Hui</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
