    <SEC-DOCUMENT>0001213900-23-099716-index.html : 20231229
    <SEC-HEADER>0001213900-23-099716.hdr.sgml : 20231229
    <ACCEPTANCE-DATETIME>20231229135205
    ACCESSION NUMBER:		0001213900-23-099716
    CONFORMED SUBMISSION TYPE:	F-1
    PUBLIC DOCUMENT COUNT:		37
    FILED AS OF DATE:		20231229
    DATE AS OF CHANGE:		20231229

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Epsium Enterprise Ltd
    		CENTRAL INDEX KEY:			0001883437
    		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
    		ORGANIZATION NAME:           	07 Trade & Services
    		IRS NUMBER:				000000000
    		STATE OF INCORPORATION:			D8
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		F-1
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-276313
    		FILM NUMBER:		231526953

    	BUSINESS ADDRESS:
    		STREET 1:		DR. CARLOS D'ASSUMPCAO
    		STREET 2:		EDF. CHINA CIVIL PLAZA 235-243, 14 ANDAR
    		CITY:			MACAU
    		STATE:			F4
    		ZIP:			999078
    		BUSINESS PHONE:		853-28575232

    	MAIL ADDRESS:
    		STREET 1:		DR. CARLOS D'ASSUMPCAO
    		STREET 2:		EDF. CHINA CIVIL PLAZA 235-243, 14 ANDAR
    		CITY:			MACAU
    		STATE:			F4
    		ZIP:			999078
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>F-1
    <SEQUENCE>1
    <FILENAME>ea190712-f1_epsiumenter.htm
    <DESCRIPTION>REGISTRATION STATEMENT
    <TEXT>
    Document 1 - file: ea190712-f1_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-3.1
    <SEQUENCE>2
    <FILENAME>ea190712ex3-1_epsiumenter.htm
    <DESCRIPTION>MEMORANDUM AND ARTICLES OF ASSOCIATION
    <TEXT>
    Document 2 - file: ea190712ex3-1_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-3.2
    <SEQUENCE>3
    <FILENAME>ea190712ex3-2_epsiumenter.htm
    <DESCRIPTION>AMENDED AND RESTATED MEMORANDUM AND ARTICLES OF ASSOCIATION
    <TEXT>
    Document 3 - file: ea190712ex3-2_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-21.1
    <SEQUENCE>4
    <FILENAME>ea190712ex21-1_epsiumenter.htm
    <DESCRIPTION>LIST OF SUBSIDIARIES OF THE REGISTRANT
    <TEXT>
    Document 4 - file: ea190712ex21-1_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>5
    <FILENAME>ea190712ex23-1_epsiumenter.htm
    <DESCRIPTION>CONSENT OF TAAD, LLP
    <TEXT>
    Document 5 - file: ea190712ex23-1_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>6
    <FILENAME>ea190712ex99-1_epsiumenter.htm
    <DESCRIPTION>CODE OF BUSINESS CONDUCT AND ETHICS
    <TEXT>
    Document 6 - file: ea190712ex99-1_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.2
    <SEQUENCE>7
    <FILENAME>ea190712ex99-2_epsiumenter.htm
    <DESCRIPTION>AUDIT COMMITTEE CHARTER
    <TEXT>
    Document 7 - file: ea190712ex99-2_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.3
    <SEQUENCE>8
    <FILENAME>ea190712ex99-3_epsiumenter.htm
    <DESCRIPTION>COMPENSATION COMMITTEE CHARTER
    <TEXT>
    Document 8 - file: ea190712ex99-3_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.4
    <SEQUENCE>9
    <FILENAME>ea190712ex99-4_epsiumenter.htm
    <DESCRIPTION>NOMINATION COMMITTEE CHARTER
    <TEXT>
    Document 9 - file: ea190712ex99-4_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.7
    <SEQUENCE>10
    <FILENAME>ea190712ex99-7_epsiumenter.htm
    <DESCRIPTION>CONSENT OF KEWEI JOSHUA CUI (REGISTRANT'S INDEPENDENT DIRECTOR NOMINEE)
    <TEXT>
    Document 10 - file: ea190712ex99-7_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.8
    <SEQUENCE>11
    <FILENAME>ea190712ex99-8_epsiumenter.htm
    <DESCRIPTION>CONSENT OF UT HA LEI (REGISTRANT'S INDEPENDENT DIRECTOR NOMINEE)
    <TEXT>
    Document 11 - file: ea190712ex99-8_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.9
    <SEQUENCE>12
    <FILENAME>ea190712ex99-9_epsiumenter.htm
    <DESCRIPTION>CONSENT OF CHI SENG LOU (REGISTRANT'S DIRECTOR NOMINEE)
    <TEXT>
    Document 12 - file: ea190712ex99-9_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-FILING FEES
    <SEQUENCE>13
    <FILENAME>ea190712ex-fee_epsiumenter.htm
    <DESCRIPTION>FILING FEE TABLE
    <TEXT>
    Document 13 - file: ea190712ex-fee_epsiumenter.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>image_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: image_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>image_001a.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: image_001a.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>image_002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: image_002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>image_003.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: image_003.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>image_004.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: image_004.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>image_005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 19 - file: image_005.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>image_006.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: image_006.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>image_007.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 21 - file: image_007.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>image_008.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 22 - file: image_008.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>image_009.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 23 - file: image_009.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>24
    <FILENAME>image_010.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 24 - file: image_010.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>image_011.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 25 - file: image_011.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>image_012.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 26 - file: image_012.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>image_013.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 27 - file: image_013.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>28
    <FILENAME>image_014.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 28 - file: image_014.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>29
    <FILENAME>image_015.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 29 - file: image_015.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>30
    <FILENAME>image_016.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 30 - file: image_016.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>31
    <FILENAME>fin_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 31 - file: fin_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>32
    <FILENAME>fin_002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 32 - file: fin_002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>33
    <FILENAME>ex3-1_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 33 - file: ex3-1_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>34
    <FILENAME>ex23-1_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 34 - file: ex23-1_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>35
    <FILENAME>ex99-7_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 35 - file: ex99-7_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>36
    <FILENAME>ex99-8_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 36 - file: ex99-8_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>37
    <FILENAME>ex99-9_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 37 - file: ex99-9_001.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>