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>0001188578</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001551182</issuerCik>
        <issuerName>Eaton Corp plc</issuerName>
        <secFileNumber>001-42640</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>ARNOLD CRAIG</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Former 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>95000</noOfUnitsSold>
        <aggregateMarketValue>31853025.00</aggregateMarketValue>
        <noOfUnitsOutstanding>391300000</noOfUnitsOutstanding>
        <approxSaleDate>06/24/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/21/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1239</amountOfSecuritiesAcquired>
        <paymentDate>02/21/2018</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/01/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>8945</amountOfSecuritiesAcquired>
        <paymentDate>06/01/2019</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>07/23/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1564</amountOfSecuritiesAcquired>
        <paymentDate>07/23/2017</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>07/23/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1831</amountOfSecuritiesAcquired>
        <paymentDate>07/23/2014</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/23/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5462</amountOfSecuritiesAcquired>
        <paymentDate>02/23/2017</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/25/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1640</amountOfSecuritiesAcquired>
        <paymentDate>02/25/2017</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/24/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1741</amountOfSecuritiesAcquired>
        <paymentDate>02/24/2017</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/22/2015</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2915</amountOfSecuritiesAcquired>
        <paymentDate>02/22/2015</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/21/2015</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2722</amountOfSecuritiesAcquired>
        <paymentDate>02/21/2015</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/10/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>7566</amountOfSecuritiesAcquired>
        <paymentDate>11/10/2016</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/23/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5611</amountOfSecuritiesAcquired>
        <paymentDate>02/23/2014</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/22/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>796</amountOfSecuritiesAcquired>
        <paymentDate>02/22/2014</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/13/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>7508</amountOfSecuritiesAcquired>
        <paymentDate>06/13/2017</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/03/2016</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>4892</amountOfSecuritiesAcquired>
        <paymentDate>03/03/2016</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/19/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2914</amountOfSecuritiesAcquired>
        <paymentDate>11/19/2013</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/11/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1462</amountOfSecuritiesAcquired>
        <paymentDate>03/11/2013</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/14/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>36192</amountOfSecuritiesAcquired>
        <paymentDate>06/14/2017</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Craig Arnold</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>05/08/2025</saleDate>
        <amountOfSecuritiesSold>51054</amountOfSecuritiesSold>
        <grossProceeds>15593463.89</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Craig Arnold</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>05/12/2025</saleDate>
        <amountOfSecuritiesSold>103486</amountOfSecuritiesSold>
        <grossProceeds>33400592.88</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Craig Arnold</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>06/02/2025</saleDate>
        <amountOfSecuritiesSold>62500</amountOfSecuritiesSold>
        <grossProceeds>19928750.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Craig Arnold</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>06/06/2025</saleDate>
        <amountOfSecuritiesSold>62500</amountOfSecuritiesSold>
        <grossProceeds>19928750.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Craig Arnold</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>06/17/2025</saleDate>
        <amountOfSecuritiesSold>62500</amountOfSecuritiesSold>
        <grossProceeds>20656875.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Craig Arnold</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>06/20/2025</saleDate>
        <amountOfSecuritiesSold>51200</amountOfSecuritiesSold>
        <grossProceeds>17185792.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>This filing reflects the intention to write 450 covered call options with a strike price of $350 and an expiration date of 08/15/25 and 500 covered call options with a strike price of $360 and an expiration date of 10/17/25.</remarks>
      <noticeSignature>
        <noticeDate>06/24/2025</noticeDate>
        <signature>/s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Craig Arnold</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 15467}]
text: 144
  0001188578
  XXXXXXXX
  LIVE
  0001551182
  Eaton Corp plc
  001-42640
  30 PEMBROKE ROAD
  EATON HOUSE
  DUBLIN
  L2
  DUBLIN 4
  353 1637 2900
  ARNOLD CRAIG
  Former Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  95000
  31853025.00
  391300000
  06/24/2025
  NYSE
  Common
  02/21/2018
  Restricted Stock Vesting
  Issuer
  N
  1239
  02/21/2018
  Compensation
  Common
  06/01/2019
  Restricted Stock Vesting
  Issuer
  N
  8945
  06/01/2019
  Compensation
  Common
  07/23/2017
  Restricted Stock Vesting
  Issuer
  N
  1564
  07/23/2017
  Compensation
  Common
  07/23/2014
  Restricted Stock Vesting
  Issuer
  N
  1831
  07/23/2014
  Compensation
  Common
  02/23/2017
  Restricted Stock Vesting
  Issuer
  N
  5462
  02/23/2017
  Compensation
  Common
  02/25/2017
  Restricted Stock Vesting
  Issuer
  N
  1640
  02/25/2017
  Compensation
  Common
  02/24/2017
  Restricted Stock Vesting
  Issuer
  N
  1741
  02/24/2017
  Compensation
  Common
  02/22/2015
  Restricted Stock Vesting
  Issuer
  N
  2915
  02/22/2015
  Compensation
  Common
  02/21/2015
  Restricted Stock Vesting
  Issuer
  N
  2722
  02/21/2015
  Compensation
  Common
  11/10/2016
  Stock Option Exercise
  Issuer
  N
  7566
  11/10/2016
  Cash
  Common
  02/23/2014
  Stock Option Exercise
  Issuer
  N
  5611
  02/23/2014
  Cash
  Common
  02/22/2014
  Restricted Stock Vesting
  Issuer
  N
  796
  02/22/2014
  Compensation
  Common
  06/13/2017
  Stock Option Exercise
  Issuer
  N
  7508
  06/13/2017
  Cash
  Common
  03/03/2016
  Stock Option Exercise
  Issuer
  N
  4892
  03/03/2016
  Cash
  Common
  11/19/2013
  Stock Option Exercise
  Issuer
  N
  2914
  11/19/2013
  Cash
  Common
  03/11/2013
  Stock Option Exercise
  Issuer
  N
  1462
  03/11/2013
  Cash
  Common
  06/14/2017
  Restricted Stock Vesting
  Issuer
  N
  36192
  06/14/2017
  Compensation
  N
  Craig Arnold
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  05/08/2025
  51054
  15593463.89
  Craig Arnold
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  05/12/2025
  103486
  33400592.88
  Craig Arnold
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  06/02/2025
  62500
  19928750.00
  Craig Arnold
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  06/06/2025
  62500
  19928750.00
  Craig Arnold
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  06/17/2025
  62500
  20656875.00
  Craig Arnold
  Eaton House
  30 Pembroke Road
  Dublin 4
  L2
  D04 Y0C2
  Common
  06/20/2025
  51200
  17185792.00
  This filing reflects the intention to write 450 covered call options with a strike price of $350 and an expiration date of 08/15/25 and 500 covered call options with a strike price of $360 and an expiration date of 10/17/25.
  06/24/2025
  /s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Craig Arnold