I Am That is a compilation of talks on Shiva Advaita (Nondualism) philosophy by Sri Nisargadatta Maharaj, a Hindu spiritual teacher who lived in Mumbai. The English translation of the book from the original Marathi recordings was done by Maurice Frydman, edited by Sudhakar S. Dixit and first published in 1973 by Chetana Publications. The book was revised and reedited in July 1981. These publications led to the spread of Nisargadatta's teachings to the West, especially North America and Europe. Excerpts of the book were published in Yoga Journal in September 1981, the month Nisargadatta died at age 84.

Nisargadatta Maharaj was an Indian guru of nondualism, belonging to the Inchagiri Sampradaya, a lineage of teachers from the Navnath Sampradaya.