<?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>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>NordicSun Ltd</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services, Inc.</name>
        <address>
          <com:street1>1000 Harbor Boulevard</com:street1>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>101907</noOfUnitsSold>
      <aggregateMarketValue>14154882.30</aggregateMarketValue>
      <noOfUnitsOutstanding>526812214</noOfUnitsOutstanding>
      <approxSaleDate>03/07/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <acquiredDate>07/31/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Vest of Restricted Share Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>101907</amountOfSecuritiesAcquired>
      <paymentDate>07/31/2024</paymentDate>
      <natureOfPayment>Compensation for services provided</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>12/23/2024</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1643283.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>12/24/2024</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1655488.50</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>12/26/2024</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1651725.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>12/27/2024</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1620885.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>12/30/2024</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1609797.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>12/31/2024</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1591240.50</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>01/02/2025</saleDate>
      <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
      <grossProceeds>1568610.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>NordicSun, Ltd.</name>
        <address>
          <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>ADS</securitiesClassTitle>
      <saleDate>01/03/2025</saleDate>
      <amountOfSecuritiesSold>2653</amountOfSecuritiesSold>
      <grossProceeds>279465.16</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>03/07/2025</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>11/19/2024</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for NordicSun Limited</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
