<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001932860</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001627475</issuerCik>
            <issuerName>UPWORK INC.</issuerName>
            <secFileNumber>001-38678</secFileNumber>
            <issuerAddress>
                <ns2:street1>475 Brannan Street, Suite 430</ns2:street1>
                <ns2:city>San Francisco</ns2:city>
                <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                <ns2:zipCode>94107</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(650) 316-7500</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>OLIVIER MARIE</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>38th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>963</noOfUnitsSold>
            <aggregateMarketValue>8803.26</aggregateMarketValue>
            <noOfUnitsOutstanding>133466746</noOfUnitsOutstanding>
            <approxSaleDate>06/20/2023</approxSaleDate>
            <securitiesExchangeName>NASD</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>06/18/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>963</amountOfSecuritiesAcquired>
            <paymentDate>06/18/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>OLIVIER MARIE</name>
                <address>
                    <ns2:street1>475 Brannan Street, Suite 430</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94107</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>05/22/2023</saleDate>
            <amountOfSecuritiesSold>2572</amountOfSecuritiesSold>
            <grossProceeds>21507.32</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>OLIVIER MARIE</name>
                <address>
                    <ns2:street1>475 Brannan Street, Suite 430</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94107</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>05/18/2023</saleDate>
            <amountOfSecuritiesSold>1515</amountOfSecuritiesSold>
            <grossProceeds>12158.63</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>OLIVIER MARIE</name>
                <address>
                    <ns2:street1>475 Brannan Street, Suite 430</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94107</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>04/18/2023</saleDate>
            <amountOfSecuritiesSold>214</amountOfSecuritiesSold>
            <grossProceeds>2239.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>06/20/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Olivier Marie</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5294}]
144
0001932860
XXXXXXXX
LIVE
0001627475
UPWORK INC.
001-38678
475 Brannan Street, Suite 430
San Francisco
CA
94107
(650) 316-7500
OLIVIER MARIE
Officer
Common
Morgan Stanley Smith Barney LLC
1 New York Plaza
38th Floor
New York
NY
10004
963
8803.26
133466746
06/20/2023
NASD
Common
06/18/2023
Restricted Stock
Issuer
N
963
06/18/2023
Not Applicable
N
OLIVIER MARIE
475 Brannan Street, Suite 430
San Francisco
CA
94107
Common
05/22/2023
2572
21507.32
OLIVIER MARIE
475 Brannan Street, Suite 430
San Francisco
CA
94107
Common
05/18/2023
1515
12158.63
OLIVIER MARIE
475 Brannan Street, Suite 430
San Francisco
CA
94107
Common
04/18/2023
214
2239.00
06/20/2023
/s/ Olivier Marie