<?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>0001810204</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>
        <com:street1>222 BERKELEY STREET</com:street1>
        <com:city>BOSTON</com:city>
        <com:stateOrCountry>MA</com:stateOrCountry>
        <com:zipCode>02116</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(617) 986-6744</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Liberman Paul</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A Common</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>88441</noOfUnitsSold>
      <aggregateMarketValue>3269663.77</aggregateMarketValue>
      <noOfUnitsOutstanding>485530405</noOfUnitsOutstanding>
      <approxSaleDate>10/25/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>10/25/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Exercise of Stock Options</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>88441</amountOfSecuritiesAcquired>
      <paymentDate>10/25/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paul Liberman 2015 Revocable Trust dtd 5/12/2015</name>
        <address>
          <com:street1>c/o 222 Berkeley Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <saleDate>08/26/2024</saleDate>
      <amountOfSecuritiesSold>88441</amountOfSecuritiesSold>
      <grossProceeds>3151763.07</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paul Liberman 2015 Revocable Trust dtd 5/12/2015</name>
        <address>
          <com:street1>c/o 222 Berkeley Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <saleDate>09/25/2024</saleDate>
      <amountOfSecuritiesSold>575000</amountOfSecuritiesSold>
      <grossProceeds>23713068.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paul Liberman 2020 Trust Agreement dtd 4/21/2020</name>
        <address>
          <com:street1>c/o 222 Berkeley Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02116</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <saleDate>09/25/2024</saleDate>
      <amountOfSecuritiesSold>68654</amountOfSecuritiesSold>
      <grossProceeds>2831551.85</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Sale reported under this filing represents 88,441 shares under the Paul Liberman 2015 Revocable Trust DTD 5/12/2015. 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 sales of (i) 88,441 shares on August 26, 2024 and (ii) 643,654 shares on September 25, 2024 were made pursuant to a Rule 10b5-1 Trading Plan for selling shares of Issuer's Class A Common Stock.</remarks>
    <noticeSignature>
      <noticeDate>10/25/2024</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>03/05/2024</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Paul Liberman</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
