SM Entertainment
| Logo used since 2017 | |
| Native name | SM 엔터테인먼트 | 
|---|---|
| Formerly | SM Studio (1989–1995) | 
| Company type | Public | 
| KRX: 041510 | |
| Industry | |
| Genre | |
| Founded | 
 | 
| Founder | Lee Soo-man | 
| Headquarters | SM Entertainment 83-21, Wangsimni-ro, Seongsu-dong, Seongdong-gu, Seoul, South Korea | 
| Area served | Worldwide | 
| Key people | 
 | 
| Services | 
 | 
| Revenue | ₩960 billion (US$839.2 million) (2023) | 
| ₩115.8 billion (US$101.23 million) (2023) | |
| Total assets | ₩1.46 trillion (US$1.28 billion) (2024) | 
| Total equity | ₩879.6 billion (US$768.91 million) (2024) | 
| Owner | 
 | 
| Number of employees | 695 (2024) | 
| Divisions | See divisions | 
| Website | www www | 
SM Entertainment Co., Ltd. (Korean: SM엔터테인먼트) is a South Korean multinational entertainment agency established in 1995 by Lee Soo-man. It is one of South Korea's largest entertainment companies and has been responsible for fostering and popularizing the careers of many 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 currently represents K-pop artists such as Kangta, BoA, TVXQ, Super Junior, Girls' Generation, Shinee, Exo, Red Velvet, NCT, Aespa, Riize, Lucas, Naevis, and Hearts2Hearts.