<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>0001977626</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
                </ns2:filerCredentials>
            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



        </ns2:filerInfo>
    </ns2:headerData>
    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0001703399</ns2:issuerCik>
            <ns2:issuerName>Sea Limited</ns2:issuerName>
            <ns2:secFileNumber>001-38237</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>1 Fusionopolis Place</com:street1>
                <com:street2>No 17-10</com:street2>
                <com:city>Galaxis</com:city>
                <com:stateOrCountry>U0</com:stateOrCountry>
                <com:zipCode>138522</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>65-6270-8100</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Chen Seng Heng</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Other: Affiliates</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>ADS</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>85000</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>13101050</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>546492141</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>05/14/2025</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NYSE</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>ADS</ns2:securitiesClassTitle>
            <ns2:acquiredDate>06/17/2019</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Open Market Purchases</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Open Market Purchases</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>85000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>06/17/2019</ns2:paymentDate>
            <ns2:natureOfPayment>Cash</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:noticeSignature>
            <ns2:noticeDate>05/14/2025</ns2:noticeDate>
            <ns2:planAdoptionDates/>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Chen Seng Heng</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
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144
0001977626
XXXXXXXX
LIVE
0001703399
Sea Limited
001-38237
1 Fusionopolis Place
No 17-10
Galaxis
U0
138522
65-6270-8100
Chen Seng Heng
Other: Affiliates
ADS
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
85000
13101050
546492141
05/14/2025
NYSE
ADS
06/17/2019
Open Market Purchases
Open Market Purchases
N
85000
06/17/2019
Cash
Y
05/14/2025
Goldman Sachs & Co. LLC on behalf of Chen Seng Heng