<?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>0001810190</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>
                <ns2:street1>222 Berkeley Street, 5th Floor</ns2:street1>
                <ns2:city>BOSTON</ns2:city>
                <ns2:stateOrCountry>MA</ns2:stateOrCountry>
                <ns2:zipCode>02116</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(617) 986-6744</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MATTHEW KALISH</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
                <relationshipToIssuer>Director</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</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>242478</noOfUnitsSold>
            <aggregateMarketValue>8852993.02</aggregateMarketValue>
            <noOfUnitsOutstanding>466241933</noOfUnitsOutstanding>
            <approxSaleDate>12/13/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/12/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issues</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>242478</amountOfSecuritiesAcquired>
            <paymentDate>12/12/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATTHEW KALISH</name>
                <address>
                    <ns2:street1>222 Berkeley Street, 5th Floor</ns2:street1>
                    <ns2:city>BOSTON</ns2:city>
                    <ns2:stateOrCountry>MA</ns2:stateOrCountry>
                    <ns2:zipCode>02116</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>12/12/2023</saleDate>
            <amountOfSecuritiesSold>241682</amountOfSecuritiesSold>
            <grossProceeds>8821538.01</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATTHEW KALISH</name>
                <address>
                    <ns2:street1>222 Berkeley Street, 5th Floor</ns2:street1>
                    <ns2:city>BOSTON</ns2:city>
                    <ns2:stateOrCountry>MA</ns2:stateOrCountry>
                    <ns2:zipCode>02116</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>11/06/2023</saleDate>
            <amountOfSecuritiesSold>105660</amountOfSecuritiesSold>
            <grossProceeds>3619911.60</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATTHEW KALISH</name>
                <address>
                    <ns2:street1>222 Berkeley Street, 5th Floor</ns2:street1>
                    <ns2:city>BOSTON</ns2:city>
                    <ns2:stateOrCountry>MA</ns2:stateOrCountry>
                    <ns2:zipCode>02116</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>11/03/2023</saleDate>
            <amountOfSecuritiesSold>3202</amountOfSecuritiesSold>
            <grossProceeds>109508.40</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 in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units granted pursuant to the December 2020 LTIP. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 3,202 shares on November 3, 2023 and (ii) 105,660 shares on November 6, 2023 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. Additionally, Seller represents that the sale of 241,682 shares on December 12, 2023 was made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units granted pursuant to the December 2020 LTIP.</remarks>
        <noticeSignature>
            <noticeDate>12/13/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Matthew Kalish</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001810190
XXXXXXXX
LIVE
0001883685
DRAFTKINGS INC.
001-41379
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
(617) 986-6744
MATTHEW KALISH
Officer
Director
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
242478
8852993.02
466241933
12/13/2023
NASDAQ
Common
12/12/2023
Performance Shares
Issues
N
242478
12/12/2023
Not Applicable
N
MATTHEW KALISH
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
12/12/2023
241682
8821538.01
MATTHEW KALISH
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
11/06/2023
105660
3619911.60
MATTHEW KALISH
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
11/03/2023
3202
109508.40
Seller represents that the sale reported in Table I of this Form 144 was made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units granted pursuant to the December 2020 LTIP. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 3,202 shares on November 3, 2023 and (ii) 105,660 shares on November 6, 2023 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. Additionally, Seller represents that the sale of 241,682 shares on December 12, 2023 was made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units granted pursuant to the December 2020 LTIP.
12/13/2023
/s/ Matthew Kalish