SM Entertainment Co., Ltd. (Korean: SM엔터테인먼트) is a South Korean multinational entertainment company. It is one of South Korea's largest entertainment companies where it was established in 1995 by record executive and record producer Lee Soo-man. The company has been responsible for fostering and popularizing the careers of myriad of K-pop stars garnering huge global fanbases. The company operates as a record label, talent agency, music production company, event management and concert production company, and music publishing house. SM Entertainment is known for having led the worldwide K-pop phenomenon and the musical side of "Hallyu", also known as the "Korean Wave", with early overseas successes such as H.O.T., S.E.S. and BoA.

The label has also represented K-pop artists such as TVXQ!, Super Junior, Girls' Generation, J-Min, Shinee, Zhou Mi, Exo, Red Velvet, NCT, SuperM and Aespa, and previously represented S.E.S., Fly to the Sky, Shinhwa, TraxX, Jang Na-ra, The Grace, f(x) and Henry Lau. It also manages actors, including Kim Min-jong, Lee Jae-ryong, Yoo Ho-jeong, Ki Do-hun and previously represented Lee Yeon-hee, Go Ara. In Japan, SM co-publishes Avex Trax releases for artists including Ayumi Hamasaki, Namie Amuro, and Koda Kumi, as well as Johnny's Entertainment artists such as Arashi and KAT-TUN.