<?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>0001936212</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <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>Szmagala Taras G. Jr.</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>284</noOfUnitsSold>
      <aggregateMarketValue>62333.74</aggregateMarketValue>
      <noOfUnitsOutstanding>399000000</noOfUnitsOutstanding>
      <approxSaleDate>08/07/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/21/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>207</amountOfSecuritiesAcquired>
      <paymentDate>02/21/2020</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/25/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>77</amountOfSecuritiesAcquired>
      <paymentDate>02/25/2020</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Taras G. Szmagala Jr.</name>
        <address>
          <com:street1>Eaton House</com:street1>
          <com:street2>30 Pembroke Road</com:street2>
          <com:city>Dublin 4</com:city>
          <com:stateOrCountry>L2</com:stateOrCountry>
          <com:zipCode>D04 Y0C2</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/05/2023</saleDate>
      <amountOfSecuritiesSold>2000</amountOfSecuritiesSold>
      <grossProceeds>367858.20</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/07/2023</noticeDate>
      <signature>/s/ Gary Redman, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Taras G. Szmagala Jr.</signature>
    </noticeSignature>
  </formData>
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144
0001936212
XXXXXXXX
LIVE
0001551182
Eaton Corp plc
000-54863
30 PEMBROKE ROAD
EATON HOUSE
DUBLIN
L2
DUBLIN 4
353 1637 2900
Szmagala Taras G. Jr.
Officer
Common
Fidelity Brokerage Services LLC
900 Salem Street
Smithfield
RI
02917
284
62333.74
399000000
08/07/2023
NYSE
Common
02/21/2020
Restricted Stock Vesting
Issuer
N
207
02/21/2020
Compensation
Common
02/25/2020
Restricted Stock Vesting
Issuer
N
77
02/25/2020
Compensation
N
Taras G. Szmagala Jr.
Eaton House
30 Pembroke Road
Dublin 4
L2
D04 Y0C2
Common
06/05/2023
2000
367858.20
08/07/2023
/s/ Gary Redman, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Taras G. Szmagala Jr.