<?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>0001716837</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001428439</issuerCik>
            <issuerName>ROKU INC COM CL A</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>4085569040</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>THE WOOD REVOCABLE TRUST U/A DTD 12/01/2017</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Director</relationshipToIssuer>
                <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 Fl.</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>25000</noOfUnitsSold>
            <aggregateMarketValue>2395000.00</aggregateMarketValue>
            <noOfUnitsOutstanding>125086434</noOfUnitsOutstanding>
            <approxSaleDate>02/12/2024</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/19/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Previously Exercised Options</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>25000</amountOfSecuritiesAcquired>
            <paymentDate>05/19/2022</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>10b5-1 Sales for ANTHONY J WOOD &amp; SUSAN D WOODCO-TTEE THE WOOD REVOCABLE TRUSTU/A DTD 12/01/2017</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>01/10/2024</saleDate>
            <amountOfSecuritiesSold>25000</amountOfSecuritiesSold>
            <grossProceeds>2262587.50</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>10b5-1 Sales for ANTHONY J WOOD &amp; SUSAN D WOODCO-TTEE THE WOOD REVOCABLE TRUSTU/A DTD 12/01/2017</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>12/13/2023</saleDate>
            <amountOfSecuritiesSold>25000</amountOfSecuritiesSold>
            <grossProceeds>2492187.50</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>02/12/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>09/13/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/  Anthony John Wood</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4967}]
144
0001716837
XXXXXXXX
LIVE
0001428439
ROKU INC COM CL A
001-38211
1173 Coleman Avenue
San Jose
CA
95110
4085569040
THE WOOD REVOCABLE TRUST U/A DTD 12/01/2017
Director
Officer
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Fl.
New York
NY
10004
25000
2395000.00
125086434
02/12/2024
NASDAQ
Common
05/19/2022
Previously Exercised Options
Issuer
N
25000
05/19/2022
Cash
N
10b5-1 Sales for ANTHONY J WOOD & SUSAN D WOODCO-TTEE THE WOOD REVOCABLE TRUSTU/A DTD 12/01/2017
1173 Coleman Avenue
San Jose
CA
95110
COMMON
01/10/2024
25000
2262587.50
10b5-1 Sales for ANTHONY J WOOD & SUSAN D WOODCO-TTEE THE WOOD REVOCABLE TRUSTU/A DTD 12/01/2017
1173 Coleman Avenue
San Jose
CA
95110
COMMON
12/13/2023
25000
2492187.50
02/12/2024
09/13/2023
/s/  Anthony John Wood