Simon Lazarus (1807–1877) was an American clothing retailer and the founder of the predecessor of what was to become The F&R Lazarus & Co., an operation which blossomed into what is today known as Macy's, Inc, a major retail holding company in the U.S.

F&R Lazarus & Company was a regional department store with its retail chain operating primarily in the U.S. Midwest, and based in Columbus, Ohio. For over 150 years, Lazarus was influential in the American retail industry, particularly during the early 20th century as a founding partner in Federated Department Stores, and continued until the nameplate was retired on March 6, 2005, in favor of Macy's.