On the Gras Conjecture for Imaginary Quadratic Fields In this paper we extend K. Rubin's methods to prove the Gras conjecture for abelian extensions of a given imaginary quadratic field $k$ and prime numbers $p$ that divide the number of roots of unity in $k$. Keywords:elliptic units, Stark units, Gras conjecture, Euler systemsCategories:11R27, 11R29, 11G16