<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xsi:schemaLocation="http://www.sec.gov/edgar/thirteenffiler eis_13F_Filer.xsd" xmlns:ns1="http://www.sec.gov/edgar/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sec.gov/edgar/thirteenffiler">
  <headerData>
    <submissionType>13F-NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags/>
      <filer>
        <credentials>
          <cik>0001647273</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>09-30-2021</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <reportCalendarOrQuarter>09-30-2021</reportCalendarOrQuarter>
      <isAmendment>false</isAmendment>
      <filingManager>
        <name>Perpetual Ltd</name>
        <address>
          <ns1:street1>ANGEL PLACE, LEVEL 18</ns1:street1>
          <ns1:street2>123 PITT STREET</ns1:street2>
          <ns1:city>SYDNEY, NEW SOUTH WALES</ns1:city>
          <ns1:stateOrCountry>C3</ns1:stateOrCountry>
          <ns1:zipCode>2000</ns1:zipCode>
        </address>
      </filingManager>
      <reportType>13F NOTICE</reportType>
      <form13FFileNumber>028-18148</form13FFileNumber>
      <otherManagersInfo>
        <otherManager>
          <form13FFileNumber>028-01006</form13FFileNumber>
          <name>Barrow Hanley Mewhinney &amp; Strauss LLC</name>
        </otherManager>
        <otherManager>
          <form13FFileNumber>028-03125</form13FFileNumber>
          <name>Trillium Asset Management, LLC</name>
        </otherManager>
        <otherManager>
          <form13FFileNumber>028-21079</form13FFileNumber>
          <name>Perpetual Investment Management Limited</name>
        </otherManager>
      </otherManagersInfo>
      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>Perpetual Limited (Perpetual) is the Australian parent holding company of (i) certain U.S. institutional investment managers, Barrow Hanley Mewhinney &amp; Strauss LLC (BHMS) and Trillium Asset Management, LLC (Trillium) and (ii) an Australian institutional investment manager, Perpetual Investment Management Limited (PIML). For purposes of the reporting requirements under Section 13(f) of the Securities Exchange Act of 1934 (the Act), and the rules promulgated thereunder, Perpetual itself does not exercise, and therefore disclaims, investment discretion with respect to any Section 13(f) securities positions over which its subsidiaries BHMS, Trillium and PIML exercise such discretion. To the extent, however, that Perpetual's ownership interest in such subsidiaries may nevertheless give rise to a Form 13F obligation on behalf of Perpetual, the information required by Form 13F is reported herein on behalf of such subsidiaries.</additionalInformation>
    </coverPage>
    <signatureBlock>
      <name>Sylvie Dimarco</name>
      <title>Company Secretary</title>
      <phone>61-2-9229-9365</phone>
      <signature>Sylvie Dimarco</signature>
      <city>Sydney, New South Wales</city>
      <stateOrCountry>C3</stateOrCountry>
      <signatureDate>11-08-2021</signatureDate>
    </signatureBlock>
  </formData>
</edgarSubmission>
