<?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>0001810231</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 ROBINS</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
                <relationshipToIssuer>Director</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>244821</noOfUnitsSold>
            <aggregateMarketValue>8642646.46</aggregateMarketValue>
            <noOfUnitsOutstanding>466241933</noOfUnitsOutstanding>
            <approxSaleDate>12/20/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/19/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>244821</amountOfSecuritiesAcquired>
            <paymentDate>12/19/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JASON ROBINS</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>12/19/2023</saleDate>
            <amountOfSecuritiesSold>238629</amountOfSecuritiesSold>
            <grossProceeds>8507267.03</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JASON ROBINS</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>200000</amountOfSecuritiesSold>
            <grossProceeds>7732000.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JASON ROBINS</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>11/08/2023</saleDate>
            <amountOfSecuritiesSold>500000</amountOfSecuritiesSold>
            <grossProceeds>17913195.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JASON ROBINS</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>10/20/2023</saleDate>
            <amountOfSecuritiesSold>200000</amountOfSecuritiesSold>
            <grossProceeds>5422910.00</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 sales of (i) 200,000 shares on October 20, 2023, (ii) 500,000 shares on November 8, 2023 and (iii) 200,000 shares on November 21, 2023 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. Additionally, Seller represents that the sale of 238,629 shares on December 19, 2023 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.</remarks>
        <noticeSignature>
            <noticeDate>12/20/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Jason Robins</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 7031}]
144
0001810231
XXXXXXXX
LIVE
0001883685
DRAFTKINGS INC.
001-41379
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
(617) 986-6744
JASON ROBINS
Officer
Director
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
244821
8642646.46
466241933
12/20/2023
NASDAQ
Common
12/19/2023
Restricted Stock
Issuer
N
244821
12/19/2023
Not Applicable
N
JASON ROBINS
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
12/19/2023
238629
8507267.03
JASON ROBINS
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
11/21/2023
200000
7732000.00
JASON ROBINS
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
11/08/2023
500000
17913195.00
JASON ROBINS
222 Berkeley Street, 5th Floor
BOSTON
MA
02116
Common
10/20/2023
200000
5422910.00
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 sales of (i) 200,000 shares on October 20, 2023, (ii) 500,000 shares on November 8, 2023 and (iii) 200,000 shares on November 21, 2023 were made pursuant to a Rule 10b5-1 trading plan for selling shares of Issuer's Class A Common Stock. Additionally, Seller represents that the sale of 238,629 shares on December 19, 2023 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.
12/20/2023
/s/ Jason Robins