SS Egypt was a P&O ocean liner. She sank after a collision with Seine on 20 May 1922 in the Celtic Sea. 252 people were rescued from the 338 passengers and crew aboard at the time. A subsequent salvage operation recovered most of the cargo of gold and silver.

Marine salvage is the process of recovering a ship and its cargo after a shipwreck or other maritime casualty. Salvage may encompass towing, lifting a vessel, or effecting repairs to a ship. Protecting the coastal environment from oil spillages or other contaminants from a modern ship can also be a motivator, as oil, cargo, and other pollutants can easily leak from a wreck.