Skidmore, Owings & Merrill LLP (SOM) is an American architectural, urban planning and engineering firm. It was founded in 1936 by Louis Skidmore and Nathaniel Owings in Chicago. 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, with additional offices in San Francisco, Los Angeles, Washington, D.C., London, Melbourne, Hong Kong, Shanghai, Seattle, and Dubai.

Louis Skidmore was an American architect, co-founder of the architecture firm Skidmore, Owings & Merrill and recipient of the AIA Gold Medal.