<?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>8733900</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>489956221</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>03/03/2025</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NASD</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/03/2017</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Stock Options</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>157826</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/03/2017</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation -- Cashless exercise / same-day sale</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common</ns2:securitiesClassTitle>
            <ns2:acquiredDate>04/18/2018</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Stock Options</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Issuer</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>52174</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>04/18/2018</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>02/21/2025</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>587585</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>27645462.94</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 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>03/03/2025</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": 5753}]
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
8733900
489956221
03/03/2025
NASD
Common
05/03/2017
Acquired as compensation -- Stock Options
Issuer
N
157826
05/03/2017
Compensation -- Cashless exercise / same-day sale
Common
04/18/2018
Acquired as compensation -- Stock Options
Issuer
N
52174
04/18/2018
Compensation -- Cashless exercise / same-day sale
N
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common
02/21/2025
587585
27645462.94
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 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.
03/03/2025
11/27/2024
Goldman Sachs & Co. LLC on behalf of Matthew Kalish