<?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>0001810204</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>PAUL LIBERMAN</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>247426</noOfUnitsSold>
            <aggregateMarketValue>8809454.27</aggregateMarketValue>
            <noOfUnitsOutstanding>466241933</noOfUnitsOutstanding>
            <approxSaleDate>12/06/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/05/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>247426</amountOfSecuritiesAcquired>
            <paymentDate>12/05/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>PAUL LIBERMAN</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>12/05/2023</saleDate>
            <amountOfSecuritiesSold>246808</amountOfSecuritiesSold>
            <grossProceeds>8990795.87</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>PAUL LIBERMAN</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>10/20/2023</saleDate>
            <amountOfSecuritiesSold>66667</amountOfSecuritiesSold>
            <grossProceeds>1833609.00</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 sale of 66,667 shares on October 20, 2023 was 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 246,808 shares on December 5, 2023 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>12/06/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Paul Liberman</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5532}]
144
0001810204
XXXXXXXX
LIVE
0001883685
DRAFTKINGS INC.
001-41379
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
(617) 986-6744
PAUL LIBERMAN
Officer
Director
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
247426
8809454.27
466241933
12/06/2023
NASDAQ
Common
12/05/2023
Performance Shares
Issuer
N
247426
12/05/2023
Not Applicable
N
PAUL LIBERMAN
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
12/05/2023
246808
8990795.87
PAUL LIBERMAN
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
10/20/2023
66667
1833609.00
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 sale of 66,667 shares on October 20, 2023 was 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 246,808 shares on December 5, 2023 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.
12/06/2023
/s/ Paul Liberman