EXHIBIT 32

                                  CERTIFICATION
                       PURSUANT TO 18 U.S.C. SECTION 1350
                    AS ADOPTED PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002

     In connection with the Annual Report of ePlus, inc. (the "Company") on Form
10-K for the year  ended  March  31,  2004,  as filed  with the  Securities  and
Exchange  Commission on the date hereof (the "Report"),  the undersigned  hereby
certify,  pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906
of the  Sarbanes-Oxley Act of 2002, that to the undersigned's best knowledge and
belief:

     (a) the Report fully  complies  with the  requirements  of section 13(a) or
15(d) of the Securities Exchange Act of 1934, as amended; and

     (b)  the  information  contained  in the  Report  fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company.

Date:  June 15, 2004

                                                                    ePlus inc.
                                                                   ("Company")

                                                           /S/ PHILLIP G. NORTON
                                                        ------------------------
                                                               Phillip G. Norton
                                                         Chief Executive Officer

                                                         /S/ STEVEN J. MENCARINI
                                                        ------------------------
                                                             Steven J. Mencarini
                                                         Chief Financial Officer


A signed  original of this  written  statement  required by Section 906 has been
provided to the Company and will be retained by the Company and furnished to the
Securities and Exchange Commission or its staff upon request.