<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:ns1="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000940594</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>8</amendmentNo>
      <securitiesClassTitle>Common Stock, and Borr Drilling Limited USD 250,000,000 5.00 per cent. senior unsecured convertible bonds 2023/2028</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001715497</issuerCik>
        <issuerName>Borr Drilling Ltd</issuerName>
        <issuerCusip>G1466R207</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <ns1:street1>S.E. PEARMAN BUILDING</ns1:street1>
          <ns1:street2>2ND FLOOR 9 PAR-LA-VILLE ROAD</ns1:street2>
          <ns1:city>HAMILTON</ns1:city>
          <ns1:stateOrCountry>D0</ns1:stateOrCountry>
          <ns1:zipCode>HM11</ns1:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>ORBIS INVESTMENT MANAGEMENT LTD</reportingPersonName>
      <citizenshipOrOrganization>D0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>9751003</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>9751003</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>9751003</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>3.9</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Borr Drilling Ltd</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>S.E. PEARMAN BUILDING
2ND FLOOR 9 PAR-LA-VILLE ROAD
HAMILTON, BERMUDA
HM11</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>ORBIS INVESTMENT MANAGEMENT LTD</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>25 Front Street
Hamilton HM11, Bermuda
</principalBusinessOfficeOrResidenceAddress>
        <citizenship>ORBIS INVESTMENT MANAGEMENT LTD - BERMUDA</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>FI</typeOfPersonFiling>
        <otherTypeOfPersonFiling>Equivalent to IA.</otherTypeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>9,751,003; 7,617,577 common shares, plus 14,800,000 Convertible Rights, representing 2,133,426
common shares upon conversion.</amountBeneficiallyOwned>
        <classPercent>3.9</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>ORBIS INVESTMENT MANAGEMENT LTD - 9,751,003</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>ORBIS INVESTMENT MANAGEMENT LTD - 0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>ORBIS INVESTMENT MANAGEMENT LTD - 9,751,003</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>ORBIS INVESTMENT MANAGEMENT LTD - 0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>Other persons have the right to receive dividends from, the power to direct the receipt of dividends from, or the right to receive the proceeds from the sale of, the securities of the issuer identified in Item 4(a) that are beneficially owned by Orbis Investment Management Limited.</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 Orbis Investment Management Limited 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>ORBIS INVESTMENT MANAGEMENT LTD</reportingPersonName>
      <signatureDetails>
        <signature>Matt Gaarder</signature>
        <title>Attorney-in-Fact</title>
        <date>05/15/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
