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      <submissionType>144</submissionType>
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        <filer>
          <filerCredentials>
            <cik>0001057486</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>BOWEN BRUCE M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Rockefeller capital management</name>
          <address>
            <com:street1>2 bethesda metro center suite 800</com:street1>
            <com:city>bethesda</com:city>
            <com:stateOrCountry>MD</com:stateOrCountry>
            <com:zipCode>20814</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>8000</noOfUnitsSold>
        <aggregateMarketValue>530720.00</aggregateMarketValue>
        <noOfUnitsOutstanding>26940000</noOfUnitsOutstanding>
        <approxSaleDate>08/11/2023</approxSaleDate>
        <securitiesExchangeName>nasdaq</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/01/2022</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>387</amountOfSecuritiesAcquired>
        <paymentDate>04/01/2022</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>01/03/2022</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>377</amountOfSecuritiesAcquired>
        <paymentDate>01/03/2022</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>10/01/2021</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>388</amountOfSecuritiesAcquired>
        <paymentDate>10/01/2021</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/01/2022</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>408</amountOfSecuritiesAcquired>
        <paymentDate>04/01/2022</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/03/2023</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>431</amountOfSecuritiesAcquired>
        <paymentDate>04/03/2023</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/01/2021</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>414</amountOfSecuritiesAcquired>
        <paymentDate>04/01/2021</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/01/2019</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>226</amountOfSecuritiesAcquired>
        <paymentDate>04/01/2019</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>01/03/2023</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>481</amountOfSecuritiesAcquired>
        <paymentDate>01/03/2023</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>01/04/2021</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>466</amountOfSecuritiesAcquired>
        <paymentDate>01/04/2021</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/01/2021</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>470</amountOfSecuritiesAcquired>
        <paymentDate>04/01/2021</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>01/20/2020</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>240</amountOfSecuritiesAcquired>
        <paymentDate>01/20/2020</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>01/02/2020</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>242</amountOfSecuritiesAcquired>
        <paymentDate>01/02/2020</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>10/02/2022</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>507</amountOfSecuritiesAcquired>
        <paymentDate>10/02/2022</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>09/26/2022</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>786</amountOfSecuritiesAcquired>
        <paymentDate>09/26/2022</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>05/01/2018</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>740</amountOfSecuritiesAcquired>
        <paymentDate>05/01/2018</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>09/26/2022</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1144</amountOfSecuritiesAcquired>
        <paymentDate>09/26/2022</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>09/25/2019</acquiredDate>
        <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>293</amountOfSecuritiesAcquired>
        <paymentDate>09/25/2019</paymentDate>
        <natureOfPayment>compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>shares are being sold from BRUCE MONTAGUE BOWEN TRUST U/A 3/21/02</remarks>
      <noticeSignature>
        <noticeDate>08/11/2023</noticeDate>
        <signature>/s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for bruce bowen</signature>
      </noticeSignature>
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metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 11388}]
text: 144
  0001057486
  XXXXXXXX
  LIVE
  0001022408
  EPLUS INC
  001-34167
  13595 DULLES TECHNOLOGY DRIVE
  HERNDON
  VA
  20171-3413
  7039848400
  BOWEN BRUCE M
  Officer
  Common
  Rockefeller capital management
  2 bethesda metro center suite 800
  bethesda
  MD
  20814
  8000
  530720.00
  26940000
  08/11/2023
  nasdaq
  common
  04/01/2022
  stock award
  Bruce Bowen
  N
  387
  04/01/2022
  compensation
  common
  01/03/2022
  stock award
  Bruce Bowen
  N
  377
  01/03/2022
  compensation
  common
  10/01/2021
  stock award
  Bruce Bowen
  N
  388
  10/01/2021
  compensation
  common
  04/01/2022
  stock award
  Bruce Bowen
  N
  408
  04/01/2022
  compensation
  common
  04/03/2023
  stock award
  Bruce Bowen
  N
  431
  04/03/2023
  compensation
  common
  04/01/2021
  stock award
  Bruce Bowen
  N
  414
  04/01/2021
  compensation
  common
  04/01/2019
  stock award
  Bruce Bowen
  N
  226
  04/01/2019
  compensation
  common
  01/03/2023
  stock award
  Bruce Bowen
  N
  481
  01/03/2023
  compensation
  common
  01/04/2021
  stock award
  Bruce Bowen
  N
  466
  01/04/2021
  compensation
  common
  04/01/2021
  stock award
  Bruce Bowen
  N
  470
  04/01/2021
  compensation
  common
  01/20/2020
  stock award
  Bruce Bowen
  N
  240
  01/20/2020
  compensation
  common
  01/02/2020
  stock award
  Bruce Bowen
  N
  242
  01/02/2020
  compensation
  common
  10/02/2022
  stock award
  Bruce Bowen
  N
  507
  10/02/2022
  compensation
  common
  09/26/2022
  stock award
  Bruce Bowen
  N
  786
  09/26/2022
  compensation
  common
  05/01/2018
  stock award
  Bruce Bowen
  N
  740
  05/01/2018
  compensation
  common
  09/26/2022
  stock award
  Bruce Bowen
  N
  1144
  09/26/2022
  compensation
  common
  09/25/2019
  stock award
  Bruce Bowen
  N
  293
  09/25/2019
  compensation
  Y
  shares are being sold from BRUCE MONTAGUE BOWEN TRUST U/A 3/21/02
  08/11/2023
  /s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for bruce bowen