<?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</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>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>25000</noOfUnitsSold>
            <aggregateMarketValue>1845500.00</aggregateMarketValue>
            <noOfUnitsOutstanding>127893163</noOfUnitsOutstanding>
            <approxSaleDate>11/11/2024</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>10/10/2024</saleDate>
            <amountOfSecuritiesSold>25000</amountOfSecuritiesSold>
            <grossProceeds>1929930.00</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>09/12/2024</saleDate>
            <amountOfSecuritiesSold>25000</amountOfSecuritiesSold>
            <grossProceeds>1875000.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <remarks>Sales that were executed on November 11, 2024 are being reported on this Form 144 filed on November 12, 2024 given the EDGAR system was not accepting filings November 11, 2024 in observance of the federal holiday. </remarks>
        <noticeSignature>
            <noticeDate>11/11/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>03/13/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/  Anthony John Wood</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5205}]
144
0001716837
XXXXXXXX
LIVE
0001428439
ROKU INC COM
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
8th Floor
New York
NY
10004
25000
1845500.00
127893163
11/11/2024
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
10/10/2024
25000
1929930.00
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
09/12/2024
25000
1875000.00
Sales that were executed on November 11, 2024 are being reported on this Form 144 filed on November 12, 2024 given the EDGAR system was not accepting filings November 11, 2024 in observance of the federal holiday.
11/11/2024
03/13/2024
/s/  Anthony John Wood