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>0001019973</cik>
  <ccc>XXXXXXXX</ccc>
  </filerCredentials>
  </filer>
  <liveTestFlag>LIVE</liveTestFlag>
  
  
  
  </filerInfo>
  </headerData>
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  <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>10000</noOfUnitsSold>
  <aggregateMarketValue>658100</aggregateMarketValue>
  <noOfUnitsOutstanding>26937903</noOfUnitsOutstanding>
  <approxSaleDate>09/01/2023</approxSaleDate>
  <securitiesExchangeName>Nasdaq</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <acquiredDate>12/29/2005</acquiredDate>
  <natureOfAcquisitionTransaction>Open Market</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>6554</amountOfSecuritiesAcquired>
  <paymentDate>12/29/2005</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <securitiesToBeSold>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <acquiredDate>10/01/2009</acquiredDate>
  <natureOfAcquisitionTransaction>Open Market</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>3446</amountOfSecuritiesAcquired>
  <paymentDate>10/01/2009</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <securitiesSoldInPast3Months>
  <sellerDetails>
  <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>
  </sellerDetails>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <saleDate>08/28/2023</saleDate>
  <amountOfSecuritiesSold>15000</amountOfSecuritiesSold>
  <grossProceeds>967018.5</grossProceeds>
  </securitiesSoldInPast3Months>
  <securitiesSoldInPast3Months>
  <sellerDetails>
  <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>
  </sellerDetails>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <saleDate>08/29/2023</saleDate>
  <amountOfSecuritiesSold>17896</amountOfSecuritiesSold>
  <grossProceeds>1160609.29</grossProceeds>
  </securitiesSoldInPast3Months>
  <securitiesSoldInPast3Months>
  <sellerDetails>
  <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>
  </sellerDetails>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <saleDate>08/30/2023</saleDate>
  <amountOfSecuritiesSold>7600</amountOfSecuritiesSold>
  <grossProceeds>507127.72</grossProceeds>
  </securitiesSoldInPast3Months>
  <securitiesSoldInPast3Months>
  <sellerDetails>
  <name>Fidelity Brokerage Services LLC</name>
  <address>
  <com:street1>245 Summer Street</com:street1>
  <com:city>Boston</com:city>
  <com:stateOrCountry>MA</com:stateOrCountry>
  <com:zipCode>02110</com:zipCode>
  </address>
  </sellerDetails>
  <securitiesClassTitle>Common Stock</securitiesClassTitle>
  <saleDate>08/31/2023</saleDate>
  <amountOfSecuritiesSold>18802</amountOfSecuritiesSold>
  <grossProceeds>1255277.45</grossProceeds>
  </securitiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>09/01/2023</noticeDate>
  <signature>/s/ Eric D. Hovde</signature>
  </noticeSignature>
  </formData>
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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
  10000
  658100
  26937903
  09/01/2023
  Nasdaq
  Common Stock
  12/29/2005
  Open Market
  Open Market Purchase
  N
  6554
  12/29/2005
  Cash
  Common Stock
  10/01/2009
  Open Market
  Open Market Purchase
  N
  3446
  10/01/2009
  Cash
  N
  Hovde Group
  1629 Colonial Parkway
  Inverness
  IL
  60067
  Common Stock
  08/28/2023
  15000
  967018.5
  Hovde Group
  1629 Colonial Parkway
  Inverness
  IL
  60067
  Common Stock
  08/29/2023
  17896
  1160609.29
  Hovde Group
  1629 Colonial Parkway
  Inverness
  IL
  60067
  Common Stock
  08/30/2023
  7600
  507127.72
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  Common Stock
  08/31/2023
  18802
  1255277.45
  09/01/2023
  /s/ Eric D. Hovde