EXHIBIT 31.1

                        CERTIFICATION OF CEO PURSUANT TO
              SECURITIES EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A)
                 (SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002)

I,  Phillip G.  Norton,  President  and Chief  Executive  Officer of ePlus inc.,
certify that:

1.   I have reviewed this amended quarterly report on Form 10-Q/A of ePlus inc.;

2.   Based on my  knowledge,  this  amended  report  does not contain any untrue
     statement of a material fact or omit to state a material fact  necessary to
     make the statements  made, in light of the  circumstances  under which such
     statements  were made, not misleading with respect to the period covered by
     this report.

Date:  June 14, 2004                       /s/ PHILLIP G. NORTON
                                           -------------------------------------
                                           Phillip G. Norton
                                           President and Chief Executive Officer