<?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>0001959033</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>MATT BANKS</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>205</noOfUnitsSold>
            <aggregateMarketValue>18562.75</aggregateMarketValue>
            <noOfUnitsOutstanding>142495832</noOfUnitsOutstanding>
            <approxSaleDate>01/02/2024</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>205</amountOfSecuritiesAcquired>
            <paymentDate>11/15/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATT BANKS</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>12/01/2023</saleDate>
            <amountOfSecuritiesSold>206</amountOfSecuritiesSold>
            <grossProceeds>21339.54</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATT BANKS</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>11/17/2023</saleDate>
            <amountOfSecuritiesSold>6794</amountOfSecuritiesSold>
            <grossProceeds>605956.86</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATT BANKS</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>8480</amountOfSecuritiesSold>
            <grossProceeds>755023.68</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATT BANKS</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>11/03/2023</saleDate>
            <amountOfSecuritiesSold>2296</amountOfSecuritiesSold>
            <grossProceeds>195240.36</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MATT BANKS</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>11/01/2023</saleDate>
            <amountOfSecuritiesSold>208</amountOfSecuritiesSold>
            <grossProceeds>12301.12</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>01/02/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>05/17/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Matthew C. Banks</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 6727}]
144
0001959033
XXXXXXXX
LIVE
0001428439
ROKU, INC.
001-38211
1173 Coleman Avenue
San Jose
CA
95110
408-556-9040
MATT BANKS
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
205
18562.75
142495832
01/02/2024
NASDAQ
COMMON
11/15/2023
Restricted Stock
ISSUER
N
205
11/15/2023
Not Applicable
N
MATT BANKS
1173 Coleman Avenue
San Jose
CA
95110
Common
12/01/2023
206
21339.54
MATT BANKS
1173 Coleman Avenue
San Jose
CA
95110
Common
11/17/2023
6794
605956.86
MATT BANKS
1173 Coleman Avenue
San Jose
CA
95110
Common
11/16/2023
8480
755023.68
MATT BANKS
1173 Coleman Avenue
San Jose
CA
95110
Common
11/03/2023
2296
195240.36
MATT BANKS
1173 Coleman Avenue
San Jose
CA
95110
Common
11/01/2023
208
12301.12
01/02/2024
05/17/2023
/s/ Matthew C. Banks