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 the  principal  financial
officer of ePlus inc. (the  "Company")  that, to his  knowledge,  this quarterly
report on Form 10-Q for the period ended  December  31, 2005,  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 14, 2006                /s/ STEVEN J.  MENCARINI
                                         ---------------------------------------
                                         Steven J. Mencarini
                                         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.