<?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>0001019973</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<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>2256</noOfUnitsSold>
<aggregateMarketValue>147474.72</aggregateMarketValue>
<noOfUnitsOutstanding>26937903</noOfUnitsOutstanding>
<approxSaleDate>08/30/2023</approxSaleDate>
<securitiesExchangeName>Nasdaq</securitiesExchangeName>
</securitiesInformation>
<securitiesToBeSold>
<securitiesClassTitle>Common Stock</securitiesClassTitle>
<acquiredDate>10/01/2009</acquiredDate>
<natureOfAcquisitionTransaction>Open Market</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>2256</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>
<noticeSignature>
<noticeDate>08/30/2023</noticeDate>
<signature>/s/ Eric D. Hovde</signature>
</noticeSignature>
</formData>
</edgarSubmission>
