<?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>2883</noOfUnitsSold>
      <aggregateMarketValue>70787.74</aggregateMarketValue>
      <noOfUnitsOutstanding>492991385</noOfUnitsOutstanding>
      <approxSaleDate>03/03/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common</securitiesClassTitle>
      <acquiredDate>03/02/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Vesting of Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2883</amountOfSecuritiesAcquired>
      <paymentDate>03/02/2026</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>02/19/2026</saleDate>
      <amountOfSecuritiesSold>7268</amountOfSecuritiesSold>
      <grossProceeds>163498.02</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 sale of 7,268 shares on February 19, 2026 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.</remarks>
    <noticeSignature>
      <noticeDate>03/03/2026</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>
