<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
	<headerData>
        <submissionType>144</submissionType>
                <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0000316011</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
        <liveTestFlag>LIVE</liveTestFlag>




                </filerInfo>
    </headerData>

     <formData>
        <issuerInfo>
            <issuerCik>0000059478</issuerCik>
			<issuerName>ELI LILLY AND CO</issuerName>


			    <secFileNumber>001-06351</secFileNumber>


			<issuerAddress>
				<com:street1>LILLY CORPORATE CTR</com:street1>
                				<com:street2>DROP CODE 1094</com:street2>
                				<com:city>INDIANAPOLIS</com:city>
				<com:stateOrCountry>IN</com:stateOrCountry>
				<com:zipCode>46285</com:zipCode>
			</issuerAddress>

			<issuerContactPhone>3172762000</issuerContactPhone>
			<nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>LILLY ENDOWMENT INC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>

			<relationshipsToIssuer>
                                                				    <relationshipToIssuer>10% Stockholder</relationshipToIssuer>

			</relationshipsToIssuer>
		</issuerInfo>

				          <securitiesInformation>
			<securitiesClassTitle>Common Stock</securitiesClassTitle>
			<brokerOrMarketmakerDetails>
				<name>Fidelity Capital Markets</name>
				<address>
				<com:street1>640 Fifth Avenue</com:street1>
                				<com:city>New York </com:city>
				<com:stateOrCountry>NY</com:stateOrCountry>
				<com:zipCode>10019</com:zipCode>
				</address>
			</brokerOrMarketmakerDetails>
			<noOfUnitsSold>210000</noOfUnitsSold>
			<aggregateMarketValue>176857800</aggregateMarketValue>
			<noOfUnitsOutstanding>949315694</noOfUnitsOutstanding>
			<approxSaleDate>02/06/2025</approxSaleDate>
			<securitiesExchangeName>NYSE, NASDAQ</securitiesExchangeName>
		</securitiesInformation>

    		       <securitiesToBeSold>
         <securitiesClassTitle>Common Stock</securitiesClassTitle>
         <acquiredDate>02/10/1948</acquiredDate>
         <natureOfAcquisitionTransaction>Gift</natureOfAcquisitionTransaction>
                  <nameOfPersonfromWhomAcquired>J.K. Lilly Sr. Trust</nameOfPersonfromWhomAcquired>
                  <isGiftTransaction>Y</isGiftTransaction>
		             <donarAcquiredDate>01/21/1937</donarAcquiredDate>
                  <amountOfSecuritiesAcquired>38400000</amountOfSecuritiesAcquired>
                  <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>

    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>



        <noticeSignature>
            <noticeDate>02/06/2025</noticeDate>
                        <signature> /s/ Peter A. Buck, Vice President for Investments and Grants Administration</signature>
        </noticeSignature>
	</formData>
    </edgarSubmission>
