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>0001510022</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>Monesmith Heath B.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</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>16180</noOfUnitsSold>
        <aggregateMarketValue>5414544.01</aggregateMarketValue>
        <noOfUnitsOutstanding>399800000</noOfUnitsOutstanding>
        <approxSaleDate>05/16/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/16/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 02/27/2018</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>16180</amountOfSecuritiesAcquired>
        <paymentDate>05/16/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Heath B. Monesmith</name>
          <address>
            <com:street1>Eaton House</com:street1>
            <com:street2>30 Pembroke Road</com:street2>
            <com:city>Dublin 4</com:city>
            <com:stateOrCountry>L2</com:stateOrCountry>
            <com:zipCode>D04 Y0C2</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/11/2024</saleDate>
        <amountOfSecuritiesSold>13027</amountOfSecuritiesSold>
        <grossProceeds>3796031.32</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>05/16/2024</noticeDate>
        <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Heath B. Monesmith</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001510022
  XXXXXXXX
  LIVE
  0001551182
  Eaton Corp plc
  000-54863
  30 PEMBROKE ROAD
  EATON HOUSE
  DUBLIN
  L2
  DUBLIN 4
  353 1637 2900
  Monesmith Heath B.
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  16180
  5414544.01
  399800000
  05/16/2024
  NYSE
  Common
  05/16/2024
  Option Granted - 02/27/2018
  Issuer
  N
  16180
  05/16/2024
  Cash
  N
  Heath B. Monesmith
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  03/11/2024
  13027
  3796031.32
  05/16/2024
  /s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Heath B. Monesmith