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Exhibit 107

Calculation of Filing Fee Tables

Form S-3
(Form Type)

Motorsport Games Inc.
(Exact Name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities

		Security Type		Security Class Title		Fee Calculation Rule		Amount Registered⁽¹⁾⁽³⁾				Proposed Maximum Offering Price per Unit⁽²⁾				Maximum Aggregate Offering Price				Fee Rate				Amount of Registration Fee

Fees to be paid		Equity		Class A common stock, par value $0.0001 per share		Other⁽²⁾⁽³⁾			2,272,728			$	2.89945			$	6,589,661.20			$	153.10 per $1,000,000			$	1,008.88

				Total Offering Amounts												$	6,589,661.20							$	1,008.88

				Total Fee Offsets					—				—				—				—				—

				Net Fee Due																				$	1,008.88

	(1)	Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued by Motorsport Games Inc. (the “Registrant”) in connection with any stock split, stock dividend or similar transaction.

	(2)	Calculated pursuant to Rule 457(c) of the Securities Act solely for purposes of calculating the registration fee. The price for these shares is based upon the average of the high and low sale prices of the Registrant’s Class A common stock, par value $0.0001 per share (“Class A common stock”), reported on the Nasdaq Capital Market on May 23, 2025.

	(3)	Represents shares of our Class A common stock offered by the Selling Stockholders described in the registration statement issuable upon the exercise of warrants to purchase shares of Class A common stock issued to the Selling Stockholders in connection with a private placement transaction that closed on April 14, 2025.