<?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>0001810235</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>JASON PARK</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>140879</noOfUnitsSold>
            <aggregateMarketValue>5308489.77</aggregateMarketValue>
            <noOfUnitsOutstanding>466241933</noOfUnitsOutstanding>
            <approxSaleDate>11/28/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>11/27/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>140879</amountOfSecuritiesAcquired>
            <paymentDate>11/27/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JASON PARK</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>11/21/2023</saleDate>
            <amountOfSecuritiesSold>750000</amountOfSecuritiesSold>
            <grossProceeds>28702500.00</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 750,000 shares on November 21, 2023 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.</remarks>
        <noticeSignature>
            <noticeDate>11/28/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Jason Park</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001810235
XXXXXXXX
LIVE
0001883685
DRAFTKINGS INC.
001-41379
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
617 986-6744
JASON PARK
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
140879
5308489.77
466241933
11/28/2023
NASDAQ
Common
11/27/2023
Performance Shares
Issuer
N
140879
11/27/2023
Not Applicable
N
JASON PARK
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
11/21/2023
750000
28702500.00
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 750,000 shares on November 21, 2023 was made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock.
11/28/2023
/s/ Jason Park