SECURITIES AND EXCHANGE COMMISSION                       
                             Washington, D.C. 20549                             
                                                                                
                                    FORM 8-K                                    
                                                                                
                                 CURRENT REPORT                                 
                                                                                
     Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934     
                                                                                
        Date of Report (Date of earliest event reported): November 14, 2005     
                                                                                
                                                                                
                                   EPLUS INC.                                   
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             (Exact name of registrant as specified in its charter)             
                                                                                
                  Delaware                000-28926           54-1817218        
               --------------          --------------       --------------      
     (State or other jurisdiction  (Commission File Number) (IRS Employer       
              of incorporation)                             Identification No.) 
                                                                                
            13595 Dulles Technology Drive, Herndon, Virginia 20171-3413         
               -----------------------------------------------------            
          (Address, including zip code, of principal executive office)          
                                                                                
                                 (703) 984-8400                                 
                                 --------------                                 
              (Registrant's telephone number, including area code)              
                                                                                
Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2 below):                       
                                                                                
[   ]   Written communications pursuant to Rule 425  under  the  Securities  Act
        (17 CFR 230.425)                                                        
                                                                                
[   ]   Soliciting  material  pursuant to Rule  14a-12  under  the  Exchange Act
        (17 CFR 240.14a-12)                                                     
                                                                                
[   ]   Pre-commencement  communications pursuant  to Rule  14d-2(b)  under  the
        Exchange Act (17 CFR 240.14d-2(b))                                      
                                                                                
[   ]   Pre-commencement  communications  pursuant to  Rule 13e-4(c)  under  the
        Exchange Act (17 CFR 240.13e-4(c))                                      
                                                                                


















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Item 2.02:  Results of Operations and Financial Condition.

On November 14, 2005, ePlus inc. (NASDAQ: "PLUS") announced by press release its
results of operations  for its quarter  ended  September 30, 2005. A copy of the
press  release  is  attached  hereto  as  Exhibit  99.1 to this  Form 8-K and is
incorporated herein by reference.


Item 9.01:  Financial Statements and Exhibits

(a) Not applicable.

(b) Not applicable.

(c) The following exhibit is included with this Report:

Exhibit 99.1    Press Release dated November 14, 2005, issued by ePlus inc.
                                                                                
SIGNATURE                                                                       
                                                                                
Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.                                           
                                                                                
                                              ePlus inc.                        
                                                                                
                                                                                
                                              By: /s/ Steven J. Mencarini       
                                                  ------------------------------
                                                  Steven J. Mencarini           
Date: November 14, 2005                           Chief Financial Officer       


















                                      













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