<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
		<previousAccessionNumber>0000911916-94-000024</previousAccessionNumber>
	    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000316011</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>





    </filerInfo>
  </headerData>

  <formData>
    <coverPageHeader>
		<amendmentNo>42</amendmentNo>
	      <securitiesClassTitle>Common Stock, Without Par Value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000059478</issuerCik>        <issuerName>ELI LILLY AND CO</issuerName>        <issuerCusip>532457108</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <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>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>

	        <designateRulesPursuantThisScheduleFiled>
	           <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
						      </designateRulesPursuantThisScheduleFiled>

    </coverPageHeader>

	    <coverPageHeaderReportingPersonDetails>




    <reportingPersonName>LILLY ENDOWMENT INC</reportingPersonName>



		 <citizenshipOrOrganization>IN</citizenshipOrOrganization>

      <reportingPersonBeneficiallyOwnedNumberOfShares>
                <soleVotingPower>96016978.00</soleVotingPower>
                          <sharedVotingPower>0.00</sharedVotingPower>
                          <soleDispositivePower>96016978.00</soleDispositivePower>
                         <sharedDispositivePower>0.00</sharedDispositivePower>
             </reportingPersonBeneficiallyOwnedNumberOfShares>

              <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>96016978.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>


     	    <classPercent>10.1</classPercent>









	        <typeOfReportingPerson>CO</typeOfReportingPerson>





	  <comments>The percentage of class represented is based on 947,989,151 shares of common stock outstanding as of February 26, 2025 (the most recent date for which such information is publicly available), as reported in the Issuer's proxy notice for 2025.

This information is provided as of March 31, 2025.</comments>

    </coverPageHeaderReportingPersonDetails>

    <items>
      <item1>
        <issuerName>ELI LILLY AND CO</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>LILLY CORPORATE CTR, DROP CODE 1094, INDIANAPOLIS, IN, 46285.</issuerPrincipalExecutiveOfficeAddress>
      </item1>

      <item2>
        <filingPersonName>This statement is filed by Lilly Endowment Inc., a not for profit corporation organized under the laws of the State of Indiana.  Lilly Endowment Inc. is an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986 and is a private foundation under Section 509(a) of the Code.

</filingPersonName>        <principalBusinessOfficeOrResidenceAddress>The address of the principal business office of Lilly Endowment Inc. is 2801 North Meridian Street, Indianapolis, IN 46208.</principalBusinessOfficeOrResidenceAddress>        <citizenship>Indiana</citizenship>      </item2>

        <item3>
		        <notApplicableFlag>Y</notApplicableFlag>

      </item3>



    <item4>
    <amountBeneficiallyOwned>96,016,978 shares as of March 31, 2025 - None of such shares are deemed to be beneficially owned by reason of the possession of Lilly Endowment Inc. of a right to acquire such shares.</amountBeneficiallyOwned>    <classPercent>10.1%</classPercent>
      <numberOfSharesPersonHas>
        <solePowerOrDirectToVote>96,016,978 shares</solePowerOrDirectToVote>
        <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
        <solePowerOrDirectToDispose>96,016,978 shares</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>Y</notApplicableFlag>

      </item10>
    </items>


	    <signatureInformation>
      <reportingPersonName>LILLY ENDOWMENT INC</reportingPersonName>

      <signatureDetails>
        <signature>Diane M. Stenson</signature>
        <title>Vice President and Treasurer</title>
        <date>04/16/2025</date>
      </signatureDetails>

    </signatureInformation>



  </formData>

    </edgarSubmission>
