<?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>0001198788</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001627475</issuerCik>
            <issuerName>UPWORK INC.</issuerName>
            <secFileNumber>001-38678</secFileNumber>
            <issuerAddress>
                <ns2:street1>530 Lytton Ave, Suite 301</ns2:street1>
                <ns2:city>Palo Alto</ns2:city>
                <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                <ns2:zipCode>94301</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>6503167500</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ELIZABETH NELSON</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <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>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>150000</noOfUnitsSold>
            <aggregateMarketValue>2556000.00</aggregateMarketValue>
            <noOfUnitsOutstanding>133667123</noOfUnitsOutstanding>
            <approxSaleDate>12/18/2024</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/18/2024</acquiredDate>
            <natureOfAcquisitionTransaction>Exercise of Stock Options</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>150000</amountOfSecuritiesAcquired>
            <paymentDate>12/18/2024</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <remarks>The securities to be sold were and will be received upon the exercise of stock options over the next three months. The dates of acquisition and payment were and will be the dates of exercise/sale.&#13;
</remarks>
        <noticeSignature>
            <noticeDate>12/18/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>05/25/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Elizabeth Nelson</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3540}]
144
0001198788
XXXXXXXX
LIVE
0001627475
UPWORK INC.
001-38678
530 Lytton Ave, Suite 301
Palo Alto
CA
94301
6503167500
ELIZABETH NELSON
Director
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
150000
2556000.00
133667123
12/18/2024
NASDAQ
Common
12/18/2024
Exercise of Stock Options
Issuer
N
150000
12/18/2024
Cash
Y
The securities to be sold were and will be received upon the exercise of stock options over the next three months. The dates of acquisition and payment were and will be the dates of exercise/sale.
12/18/2024
05/25/2024
/s/ Elizabeth Nelson