<?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>0001810231</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001883685</issuerCik>
      <issuerName>DraftKings</issuerName>
      <secFileNumber>001-41379</secFileNumber>
      <issuerAddress>
        <com:street1>222 Berkeley St 5th Fl</com:street1>
        <com:city>Boston</com:city>
        <com:stateOrCountry>MA</com:stateOrCountry>
        <com:zipCode>02116</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>972-816-9180</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Jason Robins - Robins Family LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A</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>3151</noOfUnitsSold>
      <aggregateMarketValue>137734.94</aggregateMarketValue>
      <noOfUnitsOutstanding>487627739</noOfUnitsOutstanding>
      <approxSaleDate>11/21/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Class A</securitiesClassTitle>
      <acquiredDate>03/08/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Equity Compensation</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>DraftKings</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3151</amountOfSecuritiesAcquired>
      <paymentDate>03/08/2024</paymentDate>
      <natureOfPayment>n/a</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Jason Robins is the CEO of DraftKings, he is the managing member of the LLC. The LLC is the entity selling the DKNG shares. The shares were acquired through Equity Compensation</remarks>
    <noticeSignature>
      <noticeDate>11/21/2024</noticeDate>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Jason Robins - Robins Family LLC</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
