<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Tam Son I -->
          <cik>0002069216</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A Ordinary Shares, par value $0.00002 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001883437</issuerCik>
        <issuerName>Epsium Enterprise Limited</issuerName>
        <issuerCusips>
          <issuerCusipNumber>G3090S106</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>c/o Companhia de Comercio Luz Limitada,</com:street1>
          <com:street2>China Civil Plaza 235-243, 14 Andar P</com:street2>
          <com:city>Macau</com:city>
          <com:stateOrCountry>F4</com:stateOrCountry>
          <com:zipCode>SAR</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Son I Tam</reportingPersonName>
      <citizenshipOrOrganization>N5</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>10788390.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>10788390.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>10788390.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>80.28</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>(1) The number reported in Rows 5, 7 and 9 represents an aggregate of 10,788,390 ordinary shares of Epsium Enterprise Limited (the "Issuer"), consisting of (i) 14,390 Class A ordinary shares and (ii) 10,774,000 Class B ordinary shares, each with a par value of $0.00002 per share (collectively, the "Ordinary Shares"). On August 22, 2025, pursuant to shareholder resolutions, the Issuer re-designated its share capital into Class A and Class B Ordinary Shares. Mr. Tam exchanged 10,800,000 Class A ordinary shares for an equal number of Class B ordinary shares. Each Class B ordinary share shall be convertible into Class A ordinary share at any time on a one-for-one basis at the option of the holder thereof. Class A ordinary shares shall not be convertible into Class B ordinary shares under any circumstances. On September 30, 2025, Mr. Tam converted 26,000 Class B ordinary shares into 26,000 Class A ordinary shares. On the same date, Mr. Tam filed a Form 144 in connection with the removal of restrictions on certain Class A ordinary shares.

(2) The percentage reported in Row 11 is based on 13,438,034 Ordinary Shares outstanding as of April 21, 2026, being the sum of (i) 2,664,034 Class A ordinary shares, and (ii) 10,774,000 Class B ordinary shares, as provided by the Issuer.

(3) The percentage of voting power, 98.79%, is calculated by dividing the voting power beneficially owned by the reporting person by the voting power beneficially owned by all of the Issuer's holders of Class A ordinary shares and Class B ordinary shares as a single class as of April 21, 2026. Each Class A ordinary share is entitled to one vote per share, and each Class B ordinary share is entitled to twenty votes per share.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Epsium Enterprise Limited</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>c/o Companhia de Comercio Luz Limitada, Alameda Dr. Carlos D'assumpcao, Edf China Civil Plaza 235-243, 14 Andar P, Macau, SAR China</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Son I Tam</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>c/o Companhia de Comercio Luz Limitada, Alameda Dr. Carlos D'assumpcao, Edf China Civil Plaza 235-243, 14 Andar P, Macau, SAR China</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Macau</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>10,788,390</amountBeneficiallyOwned>
        <classPercent>80.28 %</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>10,788,390</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>10,788,390</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Son I Tam</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Son I Tam</signature>
        <title>Son I Tam</title>
        <date>04/29/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
