<?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>0001404430</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>ROBERT DODGE</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</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>123609</noOfUnitsSold>
            <aggregateMarketValue>4747673.36</aggregateMarketValue>
            <noOfUnitsOutstanding>466241933</noOfUnitsOutstanding>
            <approxSaleDate>11/29/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>11/28/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>123609</amountOfSecuritiesAcquired>
            <paymentDate>11/28/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>ROBERT DODGE</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>11/08/2023</saleDate>
            <amountOfSecuritiesSold>105554</amountOfSecuritiesSold>
            <grossProceeds>3780944.28</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>ROBERT DODGE</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>09/01/2023</saleDate>
            <amountOfSecuritiesSold>23691</amountOfSecuritiesSold>
            <grossProceeds>710730.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>ROBERT DODGE</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>09/06/2023</saleDate>
            <amountOfSecuritiesSold>29086</amountOfSecuritiesSold>
            <grossProceeds>872580.00</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 sales of i. 23,691 shares on September 1, 2023, ii. 29,086 shares on September 6, 2023 and iii. 105,554 shares on November 8, 2023 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.</remarks>
        <noticeSignature>
            <noticeDate>11/29/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ R Stanton Dodge</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5949}]
144
0001404430
XXXXXXXX
LIVE
0001883685
DRAFTKINGS INC.
001-41379
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
(617) 986-6744
ROBERT DODGE
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
123609
4747673.36
466241933
11/29/2023
NASDAQ
Common
11/28/2023
Performance Shares
Issuer
N
123609
11/28/2023
Not Applicable
N
ROBERT DODGE
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
COMMON
11/08/2023
105554
3780944.28
ROBERT DODGE
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
COMMON
09/01/2023
23691
710730.00
ROBERT DODGE
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
COMMON
09/06/2023
29086
872580.00
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 sales of i. 23,691 shares on September 1, 2023, ii. 29,086 shares on September 6, 2023 and iii. 105,554 shares on November 8, 2023 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.
11/29/2023
/s/ R Stanton Dodge