<?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>0001437922</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000784539</issuerCik>
      <issuerName>EACO CORP</issuerName>
      <secFileNumber>000-14311</secFileNumber>
      <issuerAddress>
        <com:street1>5065 E HUNTER AVE</com:street1>
        <com:city>ANAHEIM</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>92807</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(714) 876-2490</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Ceiley Glen</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Comone</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corp.</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1500</noOfUnitsSold>
      <aggregateMarketValue>50250.00</aggregateMarketValue>
      <noOfUnitsOutstanding>4861590</noOfUnitsOutstanding>
      <approxSaleDate>07/05/2023</approxSaleDate>
      <securitiesExchangeName>OTC</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/15/2010</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchases</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>25258</amountOfSecuritiesAcquired>
      <paymentDate>02/15/2010</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>07/05/2023</noticeDate>
      <signature>Glen F. Ceiley</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2678}]
144
0001437922
XXXXXXXX
LIVE
0000784539
EACO CORP
000-14311
5065 E HUNTER AVE
ANAHEIM
CA
92807
(714) 876-2490
Ceiley Glen
Officer
Comone
Charles Schwab Corp.
3000 Schwab Way
Westlake
TX
76262
1500
50250.00
4861590
07/05/2023
OTC
Common
02/15/2010
Open Market Purchases
Open Market
N
25258
02/15/2010
Cash
Y
07/05/2023
Glen F. Ceiley