<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>0001810190</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
                </ns2:filerCredentials>
            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



        </ns2:filerInfo>
    </ns2:headerData>
    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0001883685</ns2:issuerCik>
            <ns2:issuerName>DraftKings Inc.</ns2:issuerName>
            <ns2:secFileNumber>001-41379</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>222 Berkeley Street</com:street1>
                <com:street2>5th Floor</com:street2>
                <com:city>Boston</com:city>
                <com:stateOrCountry>MA</com:stateOrCountry>
                <com:zipCode>02116</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>1-617-986-6744</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Matthew Kalish</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Officer</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>210000</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>8973300</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>496470071</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>08/11/2025</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NASD</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/03/2018</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Stock Options</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>210000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/03/2018</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation -- Cashless exercise / same-day sale</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>N</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>05/13/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>210000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>7944951.09</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>05/12/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>210000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>7951654.66</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:remarks>Seller represents that the sale reported in Table I of this Form 144 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. As listed in Table II of this Form 144, Seller further represents that the sale of (i) 210,000 shares on May 13, 2025 and (ii) 210,000 shares on May 12, 2025 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.</ns2:remarks>
        <ns2:noticeSignature>
            <ns2:noticeDate>08/11/2025</ns2:noticeDate>
            <ns2:planAdoptionDates>
                <ns2:planAdoptionDate>11/27/2024</ns2:planAdoptionDate>
            </ns2:planAdoptionDates>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Matthew Kalish</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
