<?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>0001736723</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>7039848400</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>RAIGUEL DARREN S</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Rockefeller Capital Management</name>
        <address>
          <com:street1>2 Bethesda Metro Center</com:street1>
          <com:street2>Suite 800</com:street2>
          <com:city>Bethesda MD</com:city>
          <com:stateOrCountry>MD</com:stateOrCountry>
          <com:zipCode>20814</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>848</noOfUnitsSold>
      <aggregateMarketValue>67790.06</aggregateMarketValue>
      <noOfUnitsOutstanding>26940000</noOfUnitsOutstanding>
      <approxSaleDate>12/21/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/16/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Darren Raiguel</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>848</amountOfSecuritiesAcquired>
      <paymentDate>12/21/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Darren S Raiguel TRUS Darren Raiguel</name>
        <address>
          <com:street1>13595 Dulles Technology Drive</com:street1>
          <com:city>Herndon</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>20171</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>common</securitiesClassTitle>
      <saleDate>12/08/2023</saleDate>
      <amountOfSecuritiesSold>1250</amountOfSecuritiesSold>
      <grossProceeds>85278.49</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Darren S Raiguel TRUS Darren Raiguel</name>
        <address>
          <com:street1>13595 Dulles Technology Drive,</com:street1>
          <com:city>Herndon</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>20171</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>common</securitiesClassTitle>
      <saleDate>12/12/2023</saleDate>
      <amountOfSecuritiesSold>1250</amountOfSecuritiesSold>
      <grossProceeds>89929.83</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Darren S Raiguel TRUS Darren Raiguel</name>
        <address>
          <com:street1>13595 Dulles Technology Drive,</com:street1>
          <com:city>Herndon</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>20171</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>common</securitiesClassTitle>
      <saleDate>12/15/2023</saleDate>
      <amountOfSecuritiesSold>1250</amountOfSecuritiesSold>
      <grossProceeds>94929.79</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Darren S Raiguel TRUS Darren Raiguel</name>
        <address>
          <com:street1>13595 Dulles Technology Drive,</com:street1>
          <com:city>Herndon</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>20171</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>common</securitiesClassTitle>
      <saleDate>12/20/2023</saleDate>
      <amountOfSecuritiesSold>402</amountOfSecuritiesSold>
      <grossProceeds>32168.11</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>12/21/2023</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/22/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>Jason Coleman as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Darren Raiguel</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
