<?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>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Robins Jason -->
          <cik>0001810231</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>Robins Jason</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Morgan Stanley &amp; Co. LLC</name>
        <address>
          <com:street1>1585 Broadway</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10036</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>715551</noOfUnitsSold>
      <aggregateMarketValue>26833162.50</aggregateMarketValue>
      <noOfUnitsOutstanding>489956221</noOfUnitsOutstanding>
      <approxSaleDate>03/14/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>04/23/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6424</amountOfSecuritiesAcquired>
      <paymentDate>04/23/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>05/09/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>21246</amountOfSecuritiesAcquired>
      <paymentDate>05/09/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>05/22/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3236</amountOfSecuritiesAcquired>
      <paymentDate>05/22/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>06/01/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>19368</amountOfSecuritiesAcquired>
      <paymentDate>06/01/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>07/23/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5984</amountOfSecuritiesAcquired>
      <paymentDate>07/23/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>08/09/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2117</amountOfSecuritiesAcquired>
      <paymentDate>08/09/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>08/09/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4642</amountOfSecuritiesAcquired>
      <paymentDate>08/09/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>08/09/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>12980</amountOfSecuritiesAcquired>
      <paymentDate>08/09/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>08/22/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3021</amountOfSecuritiesAcquired>
      <paymentDate>08/22/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>09/01/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>19368</amountOfSecuritiesAcquired>
      <paymentDate>09/01/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>10/23/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5985</amountOfSecuritiesAcquired>
      <paymentDate>10/23/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>11/09/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>19738</amountOfSecuritiesAcquired>
      <paymentDate>11/09/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>11/22/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3021</amountOfSecuritiesAcquired>
      <paymentDate>11/22/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>12/01/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>19368</amountOfSecuritiesAcquired>
      <paymentDate>12/01/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>12/18/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>261371</amountOfSecuritiesAcquired>
      <paymentDate>12/18/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>12/19/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>255179</amountOfSecuritiesAcquired>
      <paymentDate>12/19/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>01/23/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7939</amountOfSecuritiesAcquired>
      <paymentDate>01/23/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>02/09/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>22175</amountOfSecuritiesAcquired>
      <paymentDate>02/09/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>02/22/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3021</amountOfSecuritiesAcquired>
      <paymentDate>02/22/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>03/01/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>19368</amountOfSecuritiesAcquired>
      <paymentDate>03/01/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jason Robins</name>
        <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <saleDate>02/25/2025</saleDate>
      <amountOfSecuritiesSold>666651</amountOfSecuritiesSold>
      <grossProceeds>28280068.73</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jason Robins</name>
        <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>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <saleDate>02/12/2025</saleDate>
      <amountOfSecuritiesSold>200000</amountOfSecuritiesSold>
      <grossProceeds>9000980.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Seller represents that the sale reported in Table I was made pursuant to a stock purchase agreement in respect of a variable price forward sale transaction (the Forward Contract) between Seller and the broker named in Table I. The Forward Contract provides for settlement based on the closing price of the Issuer's Class A Common Shares on the maturity date, March 14, 2030. Any initial hedging activity in connection with the Transaction will be conducted by the broker named in Table I. As listed in Table II, Seller further represents that the sales of 666,651 shares of Issuer's Class A Common Stock on February 25, 2025 was made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units. Additionally, Seller represents that the sale of 200,000 shares on February 12, 2025 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.</remarks>
    <noticeSignature>
      <noticeDate>03/14/2025</noticeDate>
      <signature>/s/ Faisal Hasan, as attorney-in-fact for Jason Robins</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
