<?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 COMPANY</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>317-276-2000</issuerContactPhone>
			<nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>LILLY ENDOWMENT, INC.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>

			<relationshipsToIssuer>
                                                                                                    <relationshipToIssuer>Shareholder</relationshipToIssuer>

			</relationshipsToIssuer>
		</issuerInfo>

				          <securitiesInformation>
			<securitiesClassTitle>Common Stock</securitiesClassTitle>
			<brokerOrMarketmakerDetails>
				<name>J.P. Morgan Securities LLC</name>
				<address>
				<com:street1>383 Madison Avenue</com:street1>
                				<com:city>New York </com:city>
				<com:stateOrCountry>NY</com:stateOrCountry>
				<com:zipCode>10179</com:zipCode>
				</address>
			</brokerOrMarketmakerDetails>
			<noOfUnitsSold>300000</noOfUnitsSold>
			<aggregateMarketValue>347247000</aggregateMarketValue>
			<noOfUnitsOutstanding>941357065</noOfUnitsOutstanding>
			<approxSaleDate>10/07/2026</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>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>


     <securitiesSoldInPast3Months>
         <sellerDetails>
            <name>Lilly Endowment Inc.</name>
            <address>
               <com:street1>2801 North Meridian Street</com:street1>
                              <com:city>Indianapolis</com:city>
               <com:stateOrCountry>IN</com:stateOrCountry>
               <com:zipCode>46208</com:zipCode>
            </address>
         </sellerDetails>
         <securitiesClassTitle>Eli Lilly and Company Common Stock</securitiesClassTitle>
         <saleDate>07/07/2026</saleDate>
         <amountOfSecuritiesSold>80</amountOfSecuritiesSold>
         <grossProceeds>99200</grossProceeds>
      </securitiesSoldInPast3Months>

     <securitiesSoldInPast3Months>
         <sellerDetails>
            <name>Lilly Endowment Inc.</name>
            <address>
               <com:street1>2801 North Meridian Street</com:street1>
                              <com:city>Indianapolis</com:city>
               <com:stateOrCountry>IN</com:stateOrCountry>
               <com:zipCode>46208</com:zipCode>
            </address>
         </sellerDetails>
         <securitiesClassTitle>Eli Lilly and Company Common Stock</securitiesClassTitle>
         <saleDate>07/08/2026</saleDate>
         <amountOfSecuritiesSold>7395</amountOfSecuritiesSold>
         <grossProceeds>9172695.88</grossProceeds>
      </securitiesSoldInPast3Months>

     <securitiesSoldInPast3Months>
         <sellerDetails>
            <name>Lilly Endowment Inc.</name>
            <address>
               <com:street1>2801 North Meridian Street</com:street1>
                              <com:city>Indianapolis</com:city>
               <com:stateOrCountry>IN</com:stateOrCountry>
               <com:zipCode>46208</com:zipCode>
            </address>
         </sellerDetails>
         <securitiesClassTitle>Eli Lilly and Company Common Stock</securitiesClassTitle>
         <saleDate>08/13/2026</saleDate>
         <amountOfSecuritiesSold>122</amountOfSecuritiesSold>
         <grossProceeds>151280</grossProceeds>
      </securitiesSoldInPast3Months>

     <securitiesSoldInPast3Months>
         <sellerDetails>
            <name>Lilly Endowment Inc.</name>
            <address>
               <com:street1>2801 North Meridian Street</com:street1>
                              <com:city>Indianapolis</com:city>
               <com:stateOrCountry>IN</com:stateOrCountry>
               <com:zipCode>46208</com:zipCode>
            </address>
         </sellerDetails>
         <securitiesClassTitle>Eli Lilly and Company Common Stock</securitiesClassTitle>
         <saleDate>08/19/2026</saleDate>
         <amountOfSecuritiesSold>302403</amountOfSecuritiesSold>
         <grossProceeds>385708676.04</grossProceeds>
      </securitiesSoldInPast3Months>


        <noticeSignature>
            <noticeDate>10/07/2026</noticeDate>
                        <signature> /s/ Peter A. Buck, Vice President for Investments and Grants Administration</signature>
        </noticeSignature>
	</formData>
    </edgarSubmission>
