<?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>0001950263</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>1155 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>GIDON KATZ</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>1968</noOfUnitsSold>
            <aggregateMarketValue>155747.52</aggregateMarketValue>
            <noOfUnitsOutstanding>141507791</noOfUnitsOutstanding>
            <approxSaleDate>09/14/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>09/01/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1968</amountOfSecuritiesAcquired>
            <paymentDate>09/01/2022</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>GIDON KATZ</name>
                <address>
                    <ns2:street1>1155 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>4145</amountOfSecuritiesSold>
            <grossProceeds>342745.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>09/14/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>06/15/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Gidon Katz</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001950263
XXXXXXXX
LIVE
0001428439
ROKU, INC.
001-38211
1155 Coleman Avenue
San Jose
CA
95110
408-556-9040
GIDON KATZ
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
1968
155747.52
141507791
09/14/2023
NASDAQ
COMMON
09/01/2022
Restricted Stock
ISSUER
N
1968
09/01/2022
Not Applicable
N
GIDON KATZ
1155 Coleman Avenue
San Jose
CA
95110
COMMON
09/05/2023
4145
342745.00
09/14/2023
06/15/2023
/s/ Gidon Katz