SOM Skidmore, Owings & Merrill is an American architectural, urban planning and engineering firm. It was founded in 1936 by Louis Skidmore and Nathaniel Owings in Chicago, Illinois. In 1939, they were joined by engineer John Merrill.

The firm opened its second office, in New York City, in 1937 and has since expanded internationally, with offices in San Francisco, Los Angeles, Washington, D.C., London, Melbourne, Hong Kong, Shanghai, Seattle, and Dubai.