<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001810201</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001883685</issuerCik>
            <issuerName>DraftKings Inc.</issuerName>
            <secFileNumber>001-41379</secFileNumber>
            <issuerAddress>
                <ns2:street1>222 Berkeley Street, 5th Floor</ns2:street1>
                <ns2:city>BOSTON</ns2:city>
                <ns2:stateOrCountry>MA</ns2:stateOrCountry>
                <ns2:zipCode>02116</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(617) 986-6744</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>YABMS, LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Affiliate</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>15000</noOfUnitsSold>
            <aggregateMarketValue>518365.50</aggregateMarketValue>
            <noOfUnitsOutstanding>496470071</noOfUnitsOutstanding>
            <approxSaleDate>10/09/2025</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/05/2012</acquiredDate>
            <natureOfAcquisitionTransaction>Previously Exercised Options</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>15000</amountOfSecuritiesAcquired>
            <paymentDate>05/05/2012</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <remarks>Sales reported under this filing represent (i)15,000 shares under the Blind1212, LLC and (ii) 15,000 shares under the YABMS, LLC. Mr. Levin represents that he has no investment discretion over the holdings of Blind1212, LLC and YABMS, LLC and therefore has not directed any sales reported in Table I of this Form 144.</remarks>
        <noticeSignature>
            <noticeDate>10/09/2025</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Lawrence Levin</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
