<?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>0001824092</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>Bradbury Erik</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc.</name>
        <address>
          <com:street1>11 Madison Avenue</com:street1>
          <com:street2>4th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>614</noOfUnitsSold>
      <aggregateMarketValue>15704.02</aggregateMarketValue>
      <noOfUnitsOutstanding>496128817</noOfUnitsOutstanding>
      <approxSaleDate>06/02/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>06/01/2026</acquiredDate>
      <natureOfAcquisitionTransaction>RSU Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>614</amountOfSecuritiesAcquired>
      <paymentDate>06/01/2026</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Erik Bradbury</name>
        <address>
          <com:street1>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>05/20/2026</saleDate>
      <amountOfSecuritiesSold>862</amountOfSecuritiesSold>
      <grossProceeds>21837.82</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Erik Bradbury</name>
        <address>
          <com:street1>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>03/03/2026</saleDate>
      <amountOfSecuritiesSold>2883</amountOfSecuritiesSold>
      <grossProceeds>70787.74</grossProceeds>
    </securitiesSoldInPast3Months>
    <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 sales of (i) 862 shares on May 20, 2026 and (ii) 2,883 shares on March 3, 2026 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock</remarks>
    <noticeSignature>
      <noticeDate>06/02/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>11/10/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Erik Bradbury</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
