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    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001689107</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
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    <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>Okray Thomas 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>22320</noOfUnitsSold>
      <aggregateMarketValue>3813208.60</aggregateMarketValue>
      <noOfUnitsOutstanding>398600000</noOfUnitsOutstanding>
      <approxSaleDate>05/18/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>05/18/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted - 02/01/2021</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6150</amountOfSecuritiesAcquired>
      <paymentDate>05/18/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>05/18/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted - 04/01/2021</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>16170</amountOfSecuritiesAcquired>
      <paymentDate>05/18/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/18/2023</noticeDate>
      <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Thomas Okray</signature>
    </noticeSignature>
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144
0001689107
XXXXXXXX
LIVE
0001551182
Eaton Corp plc
000-54863
30 PEMBROKE ROAD
EATON HOUSE
DUBLIN
L2
DUBLIN 4
353 1637 2900
Okray Thomas B
Officer
Common
Fidelity Brokerage Services LLC
900 Salem Street
Smithfield
RI
02917
22320
3813208.60
398600000
05/18/2023
NYSE
Common
05/18/2023
Option Granted - 02/01/2021
Issuer
N
6150
05/18/2023
Cash
Common
05/18/2023
Option Granted - 04/01/2021
Issuer
N
16170
05/18/2023
Cash
Y
05/18/2023
/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Thomas Okray