<?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>0001247487</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001428439</issuerCik>
            <issuerName>ROKU, INC.</issuerName>
            <secFileNumber>001-38211</secFileNumber>
            <issuerAddress>
                <ns2:street1>1173 Coleman Avenue</ns2:street1>
                <ns2:city>San Jose</ns2:city>
                <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                <ns2:zipCode>95110</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>408-556-9040</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>STEPHEN H KAY</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>1166</noOfUnitsSold>
            <aggregateMarketValue>103995.54</aggregateMarketValue>
            <noOfUnitsOutstanding>142495832</noOfUnitsOutstanding>
            <approxSaleDate>11/17/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>11/15/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1166</amountOfSecuritiesAcquired>
            <paymentDate>11/15/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>STEPHEN H KAY</name>
                <address>
                    <ns2:street1>1173 Coleman Avenue</ns2:street1>
                    <ns2:city>San Jose</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>95110</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>09/06/2023</saleDate>
            <amountOfSecuritiesSold>1397</amountOfSecuritiesSold>
            <grossProceeds>129767.33</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>STEPHEN H KAY</name>
                <address>
                    <ns2:street1>1173 Coleman Avenue</ns2:street1>
                    <ns2:city>San Jose</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>95110</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>11/16/2023</saleDate>
            <amountOfSecuritiesSold>3238</amountOfSecuritiesSold>
            <grossProceeds>288281.20</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>STEPHEN H KAY</name>
                <address>
                    <ns2:street1>1173 Coleman Avenue</ns2:street1>
                    <ns2:city>San Jose</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>95110</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>09/05/2023</saleDate>
            <amountOfSecuritiesSold>754</amountOfSecuritiesSold>
            <grossProceeds>62331.95</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>11/17/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>08/26/2022</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Stephen H. Kay</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001247487
XXXXXXXX
LIVE
0001428439
ROKU, INC.
001-38211
1173 Coleman Avenue
San Jose
CA
95110
408-556-9040
STEPHEN H KAY
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
1166
103995.54
142495832
11/17/2023
NASDAQ
COMMON
11/15/2023
Restricted Stock
ISSUER
N
1166
11/15/2023
Not Applicable
N
STEPHEN H KAY
1173 Coleman Avenue
San Jose
CA
95110
Common
09/06/2023
1397
129767.33
STEPHEN H KAY
1173 Coleman Avenue
San Jose
CA
95110
Common
11/16/2023
3238
288281.20
STEPHEN H KAY
1173 Coleman Avenue
San Jose
CA
95110
Common
09/05/2023
754
62331.95
11/17/2023
08/26/2022
/s/ Stephen H. Kay