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      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001736723</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
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      <issuerInfo>
        <issuerCik>0001022408</issuerCik>
        <issuerName>EPLUS INC</issuerName>
        <secFileNumber>001-34167</secFileNumber>
        <issuerAddress>
          <com:street1>13595 DULLES TECHNOLOGY DRIVE</com:street1>
          <com:city>HERNDON</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>20171-3413</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>7039848400</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>RAIGUEL DARREN S</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Rockefeller Capital Management</name>
          <address>
            <com:street1>2 Bethesda Metro Center</com:street1>
            <com:street2>Suite 800</com:street2>
            <com:city>Bethesda MD</com:city>
            <com:stateOrCountry>MD</com:stateOrCountry>
            <com:zipCode>20814</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>848</noOfUnitsSold>
        <aggregateMarketValue>67790.06</aggregateMarketValue>
        <noOfUnitsOutstanding>26940000</noOfUnitsOutstanding>
        <approxSaleDate>12/21/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/16/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Darren Raiguel</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>848</amountOfSecuritiesAcquired>
        <paymentDate>12/21/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUS Darren Raiguel</name>
          <address>
            <com:street1>13595 Dulles Technology Drive</com:street1>
            <com:city>Herndon</com:city>
            <com:stateOrCountry>VA</com:stateOrCountry>
            <com:zipCode>20171</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>common</securitiesClassTitle>
        <saleDate>12/08/2023</saleDate>
        <amountOfSecuritiesSold>1250</amountOfSecuritiesSold>
        <grossProceeds>85278.49</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUS Darren Raiguel</name>
          <address>
            <com:street1>13595 Dulles Technology Drive,</com:street1>
            <com:city>Herndon</com:city>
            <com:stateOrCountry>VA</com:stateOrCountry>
            <com:zipCode>20171</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>common</securitiesClassTitle>
        <saleDate>12/12/2023</saleDate>
        <amountOfSecuritiesSold>1250</amountOfSecuritiesSold>
        <grossProceeds>89929.83</grossProceeds>
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      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUS Darren Raiguel</name>
          <address>
            <com:street1>13595 Dulles Technology Drive,</com:street1>
            <com:city>Herndon</com:city>
            <com:stateOrCountry>VA</com:stateOrCountry>
            <com:zipCode>20171</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>common</securitiesClassTitle>
        <saleDate>12/15/2023</saleDate>
        <amountOfSecuritiesSold>1250</amountOfSecuritiesSold>
        <grossProceeds>94929.79</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUS Darren Raiguel</name>
          <address>
            <com:street1>13595 Dulles Technology Drive,</com:street1>
            <com:city>Herndon</com:city>
            <com:stateOrCountry>VA</com:stateOrCountry>
            <com:zipCode>20171</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>common</securitiesClassTitle>
        <saleDate>12/20/2023</saleDate>
        <amountOfSecuritiesSold>402</amountOfSecuritiesSold>
        <grossProceeds>32168.11</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>12/21/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>08/22/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>Jason Coleman as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Darren Raiguel</signature>
      </noticeSignature>
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text: 144
  0001736723
  XXXXXXXX
  LIVE
  0001022408
  EPLUS INC
  001-34167
  13595 DULLES TECHNOLOGY DRIVE
  HERNDON
  VA
  20171-3413
  7039848400
  RAIGUEL DARREN S
  Officer
  Common
  Rockefeller Capital Management
  2 Bethesda Metro Center
  Suite 800
  Bethesda MD
  MD
  20814
  848
  67790.06
  26940000
  12/21/2023
  NASDAQ
  Common
  06/16/2023
  Stock Award
  Darren Raiguel
  N
  848
  12/21/2023
  Compensation
  N
  Darren S Raiguel TRUS Darren Raiguel
  13595 Dulles Technology Drive
  Herndon
  VA
  20171
  common
  12/08/2023
  1250
  85278.49
  Darren S Raiguel TRUS Darren Raiguel
  13595 Dulles Technology Drive,
  Herndon
  VA
  20171
  common
  12/12/2023
  1250
  89929.83
  Darren S Raiguel TRUS Darren Raiguel
  13595 Dulles Technology Drive,
  Herndon
  VA
  20171
  common
  12/15/2023
  1250
  94929.79
  Darren S Raiguel TRUS Darren Raiguel
  13595 Dulles Technology Drive,
  Herndon
  VA
  20171
  common
  12/20/2023
  402
  32168.11
  12/21/2023
  08/22/2023
  Jason Coleman as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Darren Raiguel