<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0201</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001540305</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportSeriesClass>
        <rptSeriesClassInfo>
          <seriesId>S000061207</seriesId>
          <includeAllClassesFlag>true</includeAllClassesFlag>
        </rptSeriesClassInfo>
      </reportSeriesClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2019-01-31" isReportPeriodLt12="Y"/>
    <registrantInfo>
      <registrantFullName>ETF Series Solutions</registrantFullName>
      <investmentCompFileNo>811-22668</investmentCompFileNo>
      <registrantCik>0001540305</registrantCik>
      <registrantLei>5493008BB0X0GYS3UI50</registrantLei>
      <registrantstreet1>c/o U.S. Bancorp Fund Services LLC</registrantstreet1>
      <registrantstreet2>615 East Michigan Street</registrantstreet2>
      <registrantcity>Milwaukee</registrantcity>
      <registrantzipCode>53202</registrantzipCode>
      <registrantstate>US-WI</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>4147656076</registrantphoneNumber>
      <websites>
        <website webpage="https://www.volsharesetfs.com/"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>U.S. Bancorp Fund Services LLC</officeName>
          <officeAddress1>615 East Michigan Street</officeAddress1>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53202</officeRecordsZipCode>
          <officePhone>8336121912</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>U.S. Bank National Association</officeName>
          <officeAddress1>1555 N. Rivercenter Drive</officeAddress1>
          <officeAddress2>Suite 302</officeAddress2>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53212</officeRecordsZipCode>
          <officePhone>8336121912</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Quasar Distributors, LLC</officeName>
          <officeAddress1>777 E Wisconsin Ave</officeAddress1>
          <officeAddress2>6th Floor</officeAddress2>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53202</officeRecordsZipCode>
          <officePhone>8336121912</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Whitford Asset Management LLC</officeName>
          <officeAddress1>43 Leopard Road</officeAddress1>
          <officeAddress2>Suite 201</officeAddress2>
          <officeCity>Paoli</officeCity>
          <officeStateCountry officeState="US-PA" officeCountry="US"/>
          <officeRecordsZipCode>19301</officeRecordsZipCode>
          <officePhone>4843296271</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Vident Investment Advisory LLC</officeName>
          <officeAddress1>3000 Colonial Center Parkway</officeAddress1>
          <officeAddress2>Suite 330</officeAddress2>
          <officeCity>Roswell</officeCity>
          <officeStateCountry officeState="US-GA" officeCountry="US"/>
          <officeRecordsZipCode>30076</officeRecordsZipCode>
          <officePhone>4044871961</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-1A</registrantClassificationType>
      <totalSeries>45</totalSeries>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Leonard M. Rush</directorName>
          <crdNumber>000726159</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-22525"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>David A. Massart</directorName>
          <crdNumber>002332208</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-22525"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Janet D. Olsen</directorName>
          <crdNumber>004312346</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23308"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Michael A. Castino</directorName>
          <crdNumber>004710889</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="N/A"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>James R. Butz</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>c/o U.S. Bancorp Fund Services LLC</ccoStreet1>
          <ccoStreet2>615 E. Michigan Street</ccoStreet2>
          <ccoCity>Milwaukee</ccoCity>
          <ccoStateCountry ccoState="US-WI" ccoCountry="US"/>
          <ccoZipCode>53202</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="U.S. Bancorp Fund Services LLC" ccoEmployerId="39-1939072"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-32890"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Quasar Distributors LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-52323</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000103848</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-WI" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>Y</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Cohen &amp; Company Ltd.</publicAccountantName>
          <pcaobNumber>00925</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-WI" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Volshares Large Cap ETF</mgmtInvFundName>
        <mgmtInvSeriesId>S000061207</mgmtInvSeriesId>
        <mgmtInvLei>549300OCZQ3LYTTP5O86</mgmtInvLei>
        <isFirstFilingByFund>Y</isFirstFilingByFund>
        <numAuthorizedClass>1</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Volshares Large Cap ETF" sharesOutstandingClassId="C000198248" sharesOutstandingTickerSymbol="VSL"/>
        </sharesOutstandings>
        <fundTypes>
          <fundType>Exchange-Traded Fund</fundType>
          <indexFundInfo fundType="Index Fund">
            <isIndexFundAffiliated>Y</isIndexFundAffiliated>
            <isIndexFundExclusive>N</isIndexFundExclusive>
            <indexFundReturnDiffBeforeExpense>-0.002112565881</indexFundReturnDiffBeforeExpense>
            <indexFundReturnDiffAfterExpense>-0.008850242986</indexFundReturnDiffAfterExpense>
            <indexFundReturnDailyStdevBeforeExpense>0.008421410924</indexFundReturnDailyStdevBeforeExpense>
            <indexFundReturnDailyStdevAfterExpense>0.008421427514</indexFundReturnDailyStdevAfterExpense>
          </indexFundInfo>
        </fundTypes>
        <isNonDiversifiedCompany>Y</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Whitford Asset Management LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-111740</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000287884</investmentAdviserCrdNo>
            <investmentAdviserLei>N/A</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-PA" investmentAdviserCountry="US"/>
            <investmentAdviserHired isInvestmentAdviserHired="Y">
              <investmentAdviserStartDate>2018-02-22</investmentAdviserStartDate>
            </investmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>Vident Investment Advisory, LLC</subAdviserName>
            <subAdviserFileNo>801-80534</subAdviserFileNo>
            <subAdviserCrdNo>000171004</subAdviserCrdNo>
            <subAdviserLei>254900XSZB691Z1A6X78</subAdviserLei>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-GA" subAdviserCountry="US"/>
            <subAdviserHired isSubAdviserHired="Y" subAdviserStartDate="2018-02-22"/>
          </subAdviser>
        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>U.S. Bancorp Fund Services LLC</transferAgentName>
            <transferAgentFileNo>85-11357</transferAgentFileNo>
            <transferAgentLei>N1GZ7BBF3NP8GI976H15</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-WI" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>Y</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Intercontinental Exchange Inc.</pricingServiceName>
            <pricingServiceLei>5493000F4ZO33MV32P92</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-GA" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>Y</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
            <custodianLei>6BYL5QZYBDK8S7L73M02</custodianLei>
            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>Y</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>U.S. Bancorp Fund Services LLC</adminName>
            <adminLei>N1GZ7BBF3NP8GI976H15</adminLei>
            <adminStateCountry adminState="US-WI" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>Y</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>Cantor Fitzgerald &amp; Co.</brokerName>
            <brokerFileNo>008-00201</brokerFileNo>
            <brokerCrdNo>000000134</brokerCrdNo>
            <brokerLei>5493004J7H4GCPG6OB62</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>25913.700000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Deutsche Bank Securities Inc.</brokerName>
            <brokerFileNo>008-17822</brokerFileNo>
            <brokerCrdNo>000002525</brokerCrdNo>
            <brokerLei>9J6MBOOO7BECTDTUZW19</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>8114.980000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>34028.680000000000</aggregateCommission>
        <principalAggregatePurchase>0.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>1584058.839000000000</mnthlyAvgNetAssets>
        <hasLineOfCredit>N</hasLineOfCredit>
        <isInterfundLending>N</isInterfundLending>
        <isInterfundBorrowing>N</isInterfundBorrowing>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <exchangeSeriesInfo>
      <exchangeTradedFund>
        <fundName>Volshares Large Cap ETF</fundName>
        <etfSeriesId>S000061207</etfSeriesId>
        <securityExchanges>
          <securityExchange fundExchange="ARCX" fundsTickerSymbol="VSL"/>
        </securityExchanges>
        <authorizedParticipants>
          <authorizedParticipant authorizedParticipantName="J.P Morgan Securities LLC" authorizedParticipantFileNo="008-35008" authorizedParticipantCrdNo="000000079" authorizedParticipantLei="ZBUT11V806EZRVTWT807" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="1265520.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Deutsche Bank Securities Inc." authorizedParticipantFileNo="008-17822" authorizedParticipantCrdNo="000002525" authorizedParticipantLei="9J6MBOOO7BECTDTUZW19" authorizedParticipantPurchaseValue="6343240.000000000000" authorizedParticipantRedeemValue="3842917.500000000000"/>
          <authorizedParticipant authorizedParticipantName="Cantor Fitzgerald &amp; Co." authorizedParticipantFileNo="008-00201" authorizedParticipantCrdNo="000000134" authorizedParticipantLei="5493004J7H4GCPG6OB62" authorizedParticipantPurchaseValue="5112972.500000000000" authorizedParticipantRedeemValue="5758057.500000000000"/>
        </authorizedParticipants>
        <isCollateralRequired>N</isCollateralRequired>
        <creationUnitNumOfShares>25000.000000000000</creationUnitNumOfShares>
        <averagePercentagePurchased>0.178200000000</averagePercentagePurchased>
        <standardDeviationPurchased>0.208113883008</standardDeviationPurchased>
        <creationUnitPurchasedInKind>99.821800000000</creationUnitPurchasedInKind>
        <creationUnitPurchasedSDInKind>0.208113883008</creationUnitPurchasedSDInKind>
        <averagePercentageRedeemed>1.103100000000</averagePercentageRedeemed>
        <percentSDRedeemed>1.157808203388</percentSDRedeemed>
        <creationUnitPercentageRedeemedInKind>98.896900000000</creationUnitPercentageRedeemedInKind>
        <creationUnitSDRedeemedInKind>1.157808203388</creationUnitSDRedeemedInKind>
        <creationUnitTransactionFeePerUnit>N/A</creationUnitTransactionFeePerUnit>
        <creationUnitTransactionFeeManyUnits>250.000000000000</creationUnitTransactionFeeManyUnits>
        <creationUnitTransactionFeePercentagePerUnit>N/A</creationUnitTransactionFeePercentagePerUnit>
        <creationUnitTransactionFeeCashPerUnit>N/A</creationUnitTransactionFeeCashPerUnit>
        <creationUnitTransactionFeeCashManyUnits>250.000000000000</creationUnitTransactionFeeCashManyUnits>
        <creationUnitTransactionFeeCashPercentagePerUnit>N/A</creationUnitTransactionFeeCashPercentagePerUnit>
        <purchaseCreationUnitDollarPerUnit>N/A</purchaseCreationUnitDollarPerUnit>
        <purchaseCreationUnitDollarPerMoreUnits>250.000000000000</purchaseCreationUnitDollarPerMoreUnits>
        <purchaseCreationUnitDollarPercentagePerUnit>N/A</purchaseCreationUnitDollarPercentagePerUnit>
        <purchaseCreationUnitCashPerUnit>N/A</purchaseCreationUnitCashPerUnit>
        <purchaseCreationUnitCashPerMoreUnits>250.000000000000</purchaseCreationUnitCashPerMoreUnits>
        <purchaseCreationUnitCashPercentagePerUnit>N/A</purchaseCreationUnitCashPercentagePerUnit>
        <isInKindETF>Y</isInKindETF>
      </exchangeTradedFund>
    </exchangeSeriesInfo>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="ETF Series Solutions" signedDate="2019-04-15" signature="/s/ Brett Wickmann" title="Assistant Treasurer"/>
  </formData>
</edgarSubmission>
