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S.M. Entertainment (Hangul: SM엔터테인먼트) is an independent Korean record label, talent agency, producer, and publisher of pop music, founded by Lee Soo-man in South Korea. Its current CEO is Kim Young-min. The label is one of the "big three" (SM, JYP, and YG) record companies of Korea because of strong market share and international operations. SM is credited for starting and leading the Hallyu Wave throughout Asia and internationally.[citation needed]

Once the home to the original Korean Idol groups like H.O.T., S.E.S., and Shinhwa, its current roster of recording artists include Kangta, BoA, TVXQ, TRAX, The Grace, Super Junior, Zhang Liyin, Girls' Generation, J-Min, SHINee, f(x), EXO and Henry, all of whom enjoy great success both domestically and internationally. It is also home to actors like Go Ara, Kim Min-jong, Kim Ha-neul, Lee Yeon-hee and Kim Ian among many other. SM Entertainment also co-publishes Avex Trax releases for Japanese artists such as Ayumi Hamasaki, Namie Amuro, and Koda Kumi, as well as Johnny's Entertainment acts like Arashi and KAT-TUN.

In 2012, the company's market capitalization rose to ₩1.38 trillion (US$1.24 billion).

- Artists