EXHIBIT 32.2

             STATEMENT OF THE CHIEF FINANCIAL OFFICER OF EPLUS INC.
                         PURSUANT TO 18 U.S.C. ss. 1350
                 (SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002)

The  undersigned  hereby  certifies  in his capacity as an officer of ePlus inc.
(the "Company")  that, to his knowledge,  this quarterly report on Form 10-Q for
the period ended  December 31, 2003, as filed with the  Securities  and Exchange
Commission  on  the  date  hereof  (this  "Report"),  fully  complies  with  the
requirements  of Section 13(a) or 15(d) of the Securities  Exchange Act of 1934,
and the information  contained in this Report fairly  presents,  in all material
respects, the financial condition and results of operations of the Company.

Date:  February 17, 2004              /s/ STEVEN J. MENCARINI
                                      ------------------------------------
                                      Steven J. Mencarini
                                      Vice President and Chief Financial Officer


A signed  original of this written  statement  required by Section 906, or other
document authenticating,  acknowledging or otherwise adopting the signature that
appears in typed form within the  electronic  version of this written  statement
required by Section 906, has been provided to ePlus inc. and will be retained by
ePlus inc. and furnished to the Securities and Exchange  Commission or its staff
upon request.