<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001561539</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0000059478</issuerCik>
            <issuerName>ELI LILLY AND COMPANY</issuerName>
            <secFileNumber>001-06351</secFileNumber>
            <issuerAddress>
                <ns2:street1>Lilly Corporate Center</ns2:street1>
                <ns2:city>Indianapolis</ns2:city>
                <ns2:stateOrCountry>IN</ns2:stateOrCountry>
                <ns2:zipCode>46285</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>3176556984</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>DONALD ZAKROWSKI</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>2000</noOfUnitsSold>
            <aggregateMarketValue>1643720.00</aggregateMarketValue>
            <noOfUnitsOutstanding>948169999</noOfUnitsOutstanding>
            <approxSaleDate>03/13/2025</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>02/09/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>2000</amountOfSecuritiesAcquired>
            <paymentDate>02/09/2022</paymentDate>
            <natureOfPayment>N/A</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <remarks>The securities to be sold were acquired upon the vesting of restricted stock units during the period of 02/09/2022 through 02/28/2025.
</remarks>
        <noticeSignature>
            <noticeDate>03/13/2025</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>11/20/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Donald Zakrowski</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3472}]
144
0001561539
XXXXXXXX
LIVE
0000059478
ELI LILLY AND COMPANY
001-06351
Lilly Corporate Center
Indianapolis
IN
46285
3176556984
DONALD ZAKROWSKI
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
2000
1643720.00
948169999
03/13/2025
NYSE
Common
02/09/2022
Restricted Stock Units
Issuer
N
2000
02/09/2022
N/A
Y
The securities to be sold were acquired upon the vesting of restricted stock units during the period of 02/09/2022 through 02/28/2025.
03/13/2025
11/20/2024
/s/ Donald Zakrowski