content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001250570</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001551182</issuerCik>
        <issuerName>Eaton Corp plc</issuerName>
        <secFileNumber>000-54863</secFileNumber>
        <issuerAddress>
          <com:street1>30 PEMBROKE ROAD</com:street1>
          <com:street2>EATON HOUSE</com:street2>
          <com:city>DUBLIN</com:city>
          <com:stateOrCountry>L2</com:stateOrCountry>
          <com:zipCode>DUBLIN 4</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>353 1637 2900</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>PAGE GREGORY R</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>10000</noOfUnitsSold>
        <aggregateMarketValue>3559800.61</aggregateMarketValue>
        <noOfUnitsOutstanding>395200000</noOfUnitsOutstanding>
        <approxSaleDate>12/13/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/01/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>189</amountOfSecuritiesAcquired>
        <paymentDate>12/01/2021</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/30/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>183</amountOfSecuritiesAcquired>
        <paymentDate>08/30/2021</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/01/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>212</amountOfSecuritiesAcquired>
        <paymentDate>06/01/2021</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/31/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>222</amountOfSecuritiesAcquired>
        <paymentDate>03/31/2021</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/16/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>6450</amountOfSecuritiesAcquired>
        <paymentDate>02/16/2017</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/09/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2744</amountOfSecuritiesAcquired>
        <paymentDate>11/09/2016</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Gregory R. Page</name>
          <address>
            <com:street1>Eaton House, 30 Pembroke Road</com:street1>
            <com:city>Dublin 4</com:city>
            <com:stateOrCountry>L2</com:stateOrCountry>
            <com:zipCode>D04 Y0C2</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>11/12/2024</saleDate>
        <amountOfSecuritiesSold>4000</amountOfSecuritiesSold>
        <grossProceeds>1350000.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>12/13/2024</noticeDate>
        <signature>/s/ Andrew Glade, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Gregory R. Page</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 6093}]
text: 144
  0001250570
  XXXXXXXX
  LIVE
  0001551182
  Eaton Corp plc
  000-54863
  30 PEMBROKE ROAD
  EATON HOUSE
  DUBLIN
  L2
  DUBLIN 4
  353 1637 2900
  PAGE GREGORY R
  Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  10000
  3559800.61
  395200000
  12/13/2024
  NYSE
  Common
  12/01/2021
  Dividend Reinvestment
  Issuer
  N
  189
  12/01/2021
  Cash
  Common
  08/30/2021
  Dividend Reinvestment
  Issuer
  N
  183
  08/30/2021
  Cash
  Common
  06/01/2021
  Dividend Reinvestment
  Issuer
  N
  212
  06/01/2021
  Cash
  Common
  03/31/2021
  Dividend Reinvestment
  Issuer
  N
  222
  03/31/2021
  Cash
  Common
  02/16/2017
  Stock Option Exercise
  Issuer
  N
  6450
  02/16/2017
  Cash
  Common
  11/09/2016
  Stock Option Exercise
  Issuer
  N
  2744
  11/09/2016
  Cash
  N
  Gregory R. Page
  Eaton House, 30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  11/12/2024
  4000
  1350000.00
  12/13/2024
  /s/ Andrew Glade, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Gregory R. Page