<?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>0001810190</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>0001883685</ns2:issuerCik>
            <ns2:issuerName>DraftKings Inc.</ns2:issuerName>
            <ns2:secFileNumber>001-41379</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>222 Berkeley Street</com:street1>
                <com:street2>5th Floor</com:street2>
                <com:city>Boston</com:city>
                <com:stateOrCountry>MA</com:stateOrCountry>
                <com:zipCode>02116</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>1-617-986-6744</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Matthew Kalish</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Officer</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>Common</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>210000</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>7912800</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>496285631</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>05/13/2025</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NASD</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/03/2018</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Stock Options</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>210000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/03/2018</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation -- Cashless exercise / same-day sale</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>N</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>03/03/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>210000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>9097158</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>03/04/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>210000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>8527785</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>02/21/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>587585</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>27645462.94</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:saleDate>05/12/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>210000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>7951654.66</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:remarks>Seller represents that the sale reported in Table I of this Form 144 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 210,000 shares on May 12, 2025, (ii) 210,000 shares on March 4, 2025 and (iii) 210,000 shares on March 3, 2025 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 587,585 shares on February 21, 2025 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.</ns2:remarks>
        <ns2:noticeSignature>
            <ns2:noticeDate>05/13/2025</ns2:noticeDate>
            <ns2:planAdoptionDates>
                <ns2:planAdoptionDate>11/27/2024</ns2:planAdoptionDate>
            </ns2:planAdoptionDates>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Matthew Kalish</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 7735}]
144
0001810190
XXXXXXXX
LIVE
0001883685
DraftKings Inc.
001-41379
222 Berkeley Street
5th Floor
Boston
MA
02116
1-617-986-6744
Matthew Kalish
Officer
Common
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
210000
7912800
496285631
05/13/2025
NASD
Common
05/03/2018
Acquired as compensation -- Stock Options
Issuer
N
210000
05/03/2018
Compensation -- Cashless exercise / same-day sale
N
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common
03/03/2025
210000
9097158
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common
03/04/2025
210000
8527785
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common
02/21/2025
587585
27645462.94
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common
05/12/2025
210000
7951654.66
Seller represents that the sale reported in Table I of this Form 144 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 210,000 shares on May 12, 2025, (ii) 210,000 shares on March 4, 2025 and (iii) 210,000 shares on March 3, 2025 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 587,585 shares on February 21, 2025 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.
05/13/2025
11/27/2024
Goldman Sachs & Co. LLC on behalf of Matthew Kalish