<?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>0002004545</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>1 Fusionopolis Place #17-10</com:street1>
        <com:city>Galaxis</com:city>
        <com:stateOrCountry>U0</com:stateOrCountry>
        <com:zipCode>138522</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>6562708100</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>NordicSun Limited</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ADS </securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc</name>
        <address>
          <com:street1>1000 Harbor Blvd</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>101003</noOfUnitsSold>
      <aggregateMarketValue>17675525</aggregateMarketValue>
      <noOfUnitsOutstanding>543584213</noOfUnitsOutstanding>
      <approxSaleDate>08/14/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <acquiredDate>07/18/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Vesting of RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>The Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1003</amountOfSecuritiesAcquired>
      <paymentDate>07/18/2025</paymentDate>
      <natureOfPayment>Compensation for services provided</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <acquiredDate>07/31/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Vesting of RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>The Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>100000</amountOfSecuritiesAcquired>
      <paymentDate>07/31/2025</paymentDate>
      <natureOfPayment>Compensation for services provided</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/05/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2559316</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/06/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2506659</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/09/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2471749</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/10/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2368738</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/11/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2323857</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/12/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>2300622</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Limited</name>
        <address>
          <com:street1>5 Science Park Drive</com:street1>
          <com:street2>Shoppee Building</com:street2>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>118265</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>06/13/2025</saleDate>
      <amountOfSecuritiesSold>11416</amountOfSecuritiesSold>
      <grossProceeds>1773546</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/14/2025</noticeDate>
      <signature>/s/JOSEPH  CASSIDY, for UBS Financial Services Inc, as attorney-in-fact for NordicSun Limited</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
