content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001736723</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <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>167</noOfUnitsSold>
        <aggregateMarketValue>13344.32</aggregateMarketValue>
        <noOfUnitsOutstanding>26940000</noOfUnitsOutstanding>
        <approxSaleDate>05/21/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/15/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Darren Raiguel</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>167</amountOfSecuritiesAcquired>
        <paymentDate>05/21/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUST 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>02/20/2024</saleDate>
        <amountOfSecuritiesSold>5000</amountOfSecuritiesSold>
        <grossProceeds>305605.27</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUST 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>02/26/2024</saleDate>
        <amountOfSecuritiesSold>1150</amountOfSecuritiesSold>
        <grossProceeds>91934.81</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Darren S Raiguel TRUST 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>05/20/2024</saleDate>
        <amountOfSecuritiesSold>4833</amountOfSecuritiesSold>
        <grossProceeds>388182.28</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>shares are being sold from Darren s Raiguel Trust U/A 3/1/19</remarks>
      <noticeSignature>
        <noticeDate>05/21/2024</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
  167
  13344.32
  26940000
  05/21/2024
  NASDAQ
  Common
  06/15/2022
  Stock Award
  Darren Raiguel
  N
  167
  05/21/2024
  Compensation
  N
  Darren S Raiguel TRUST Darren Raiguel
  13595 Dulles Technology Drive
  Herndon
  VA
  20171
  common
  02/20/2024
  5000
  305605.27
  Darren S Raiguel TRUST Darren Raiguel
  13595 Dulles Technology Drive,
  Herndon
  VA
  20171
  common
  02/26/2024
  1150
  91934.81
  Darren S Raiguel TRUST Darren Raiguel
  13595 Dulles Technology Drive
  Herndon
  VA
  20171
  Common
  05/20/2024
  4833
  388182.28
  shares are being sold from Darren s Raiguel Trust U/A 3/1/19
  05/21/2024
  08/22/2023
  Jason Coleman as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Darren Raiguel