content: <?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>0001966565</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001703399</issuerCik>
        <issuerName>Sea Ltd</issuerName>
        <secFileNumber>001-38237</secFileNumber>
        <issuerAddress>
          <com:street1>C/O 1 FUSIONOPOLIS PLACE</com:street1>
          <com:street2># 17-10, GALAXIS</com:street2>
          <com:city>SINGAPORE</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>138522</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>6562708100</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Alpha Ally Holdings Ltd</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Affiliate</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>ADS each representing one Class A ordinary share</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>JPMorgan Securities LLC</name>
          <address>
            <com:street1>390 Madison Avenue, 6th Floor</com:street1>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>3000000</noOfUnitsSold>
        <aggregateMarketValue>112590000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>519231049</noOfUnitsOutstanding>
        <approxSaleDate>09/21/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>ADS each representing one Class A ordinary share</securitiesClassTitle>
        <acquiredDate>09/17/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Exercise of vested employee share options</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>N/A</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3000000</amountOfSecuritiesAcquired>
        <paymentDate>09/17/2013</paymentDate>
        <natureOfPayment>Compensation for services provided</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>According to the procedures set out in the SEC's interpretive letter to Goldman, Sachs &amp; Co. dated Dec 20, 1999 and the SEC's interpretive letter to Bank of America, N.A., Merrill Lynch, Pierce, Fenner &amp; Smith Inc., dated Dec 1, 2011, the shares noticed in Sec 3(c) are subject to a variable prepaid forward contract between Alpha Ally Holdings Limited (AA) and JPMorgan Chase Bank, N.A., an affiliate of the broker named in Sec 3(b). The contract provides for up-front cash payment to AA based upon the then-current market price of the shares. Upon the expiration or early termination, AA will be obliged to deliver a number of shares (or, if it elects, pay the cash equivalent thereof) underlying the contract depending on the then-current market price of the shares. AA has pledged the shares subject to the contract to secure its obligations thereunder. Any initial hedging activity in connection with the contract will be conducted by the broker named in Sec 3(b).</remarks>
      <noticeSignature>
        <noticeDate>09/21/2023</noticeDate>
        <signature>/s/ Alpha Ally Holdings Ltd</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3917}]
text: 144
  0001966565
  XXXXXXXX
  LIVE
  0001703399
  Sea Ltd
  001-38237
  C/O 1 FUSIONOPOLIS PLACE
  # 17-10, GALAXIS
  SINGAPORE
  U0
  138522
  6562708100
  Alpha Ally Holdings Ltd
  Affiliate
  ADS each representing one Class A ordinary share
  JPMorgan Securities LLC
  390 Madison Avenue, 6th Floor
  New York
  NY
  10017
  3000000
  112590000.00
  519231049
  09/21/2023
  NYSE
  ADS each representing one Class A ordinary share
  09/17/2013
  Exercise of vested employee share options
  N/A
  N
  3000000
  09/17/2013
  Compensation for services provided
  Y
  According to the procedures set out in the SEC's interpretive letter to Goldman, Sachs & Co. dated Dec 20, 1999 and the SEC's interpretive letter to Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc., dated Dec 1, 2011, the shares noticed in Sec 3(c) are subject to a variable prepaid forward contract between Alpha Ally Holdings Limited (AA) and JPMorgan Chase Bank, N.A., an affiliate of the broker named in Sec 3(b). The contract provides for up-front cash payment to AA based upon the then-current market price of the shares. Upon the expiration or early termination, AA will be obliged to deliver a number of shares (or, if it elects, pay the cash equivalent thereof) underlying the contract depending on the then-current market price of the shares. AA has pledged the shares subject to the contract to secure its obligations thereunder. Any initial hedging activity in connection with the contract will be conducted by the broker named in Sec 3(b).
  09/21/2023
  /s/ Alpha Ally Holdings Ltd