<?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>0001032469</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001981535</issuerCik>
      <issuerName>SharpLink Gaming, Inc.</issuerName>
      <secFileNumber>001-41962</secFileNumber>
      <issuerAddress>
        <com:street1>333 WASHINGTON AVE. NORTH</com:street1>
        <com:street2>SUITE 104</com:street2>
        <com:city>MINNEAPOLIS</com:city>
        <com:stateOrCountry>MN</com:stateOrCountry>
        <com:zipCode>55401</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(612) 293-0619</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>GUTKOWSKI ROBERT M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Edward Jones</name>
        <address>
          <com:street1>201 Progress Parkway</com:street1>
          <com:city>Maryland Heights</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63042</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>18334</noOfUnitsSold>
      <aggregateMarketValue>363929.90</aggregateMarketValue>
      <noOfUnitsOutstanding>659684</noOfUnitsOutstanding>
      <approxSaleDate>08/18/2025</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/24/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Compensatory</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Robert Gutkowski/Sharplink</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>11667</amountOfSecuritiesAcquired>
      <paymentDate>07/24/2025</paymentDate>
      <natureOfPayment>Compensatory</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>07/24/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Compensatory</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Robert Gutkowski/Sharplink	</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6667</amountOfSecuritiesAcquired>
      <paymentDate>08/26/2025</paymentDate>
      <natureOfPayment>Compensatory</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/18/2025</noticeDate>
      <signature>Annie Mechlin</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
