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>0001019973</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>703-984-8400</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>HOVDE ERIC D</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Director</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Hovde Group</name>
  <address>
  <com:street1>1629 Colonial Parkway</com:street1>
  <com:city>Inverness</com:city>
  <com:stateOrCountry>IL</com:stateOrCountry>
  <com:zipCode>60067</com:zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>20000</noOfUnitsSold>
  <aggregateMarketValue>1275000</aggregateMarketValue>
  <noOfUnitsOutstanding>26937903</noOfUnitsOutstanding>
  <approxSaleDate>08/23/2023</approxSaleDate>
  <securitiesExchangeName>Nasdaq</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <acquiredDate>03/16/2017</acquiredDate>
  <natureOfAcquisitionTransaction>Open Market</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>480</amountOfSecuritiesAcquired>
  <paymentDate>03/21/2017</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <acquiredDate>03/28/2013</acquiredDate>
  <natureOfAcquisitionTransaction>Open Market</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>9520</amountOfSecuritiesAcquired>
  <paymentDate>04/02/2013</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <acquiredDate>09/25/2009</acquiredDate>
  <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>6422</amountOfSecuritiesAcquired>
  <paymentDate>09/25/2009</paymentDate>
  <natureOfPayment>Compensation</natureOfPayment>
  </securitiesToBeSold>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <acquiredDate>09/25/2009</acquiredDate>
  <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>3578</amountOfSecuritiesAcquired>
  <paymentDate>09/25/2009</paymentDate>
  <natureOfPayment>Compensation</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>08/23/2023</noticeDate>
  <signature>/s/ Eric D. Hovde</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3765}]
text: 144
  0001019973
  XXXXXXXX
  LIVE
  0001022408
  ePlus inc.
  001-34167
  13595 Dulles Technology Drive
  Herndon
  VA
  20171-3413
  703-984-8400
  HOVDE ERIC D
  Director
  Common Stock
  Hovde Group
  1629 Colonial Parkway
  Inverness
  IL
  60067
  20000
  1275000
  26937903
  08/23/2023
  Nasdaq
  Common Stock
  03/16/2017
  Open Market
  Open Market Purchase
  N
  480
  03/21/2017
  Cash
  Common Stock
  03/28/2013
  Open Market
  Open Market Purchase
  N
  9520
  04/02/2013
  Cash
  Common Stock
  09/25/2009
  Stock Award
  Issuer
  N
  6422
  09/25/2009
  Compensation
  Common Stock
  09/25/2009
  Stock Award
  Issuer
  N
  3578
  09/25/2009
  Compensation
  Y
  08/23/2023
  /s/ Eric D. Hovde