The Shop Around the Corner is a 1940 American romantic comedy film produced and directed by Ernst Lubitsch and starring Margaret Sullavan, James Stewart and Frank Morgan. The screenplay was written by Samson Raphaelson based on the 1937 Hungarian play Parfumerie by Miklós László. Eschewing regional politics in the years leading up to World War II, the film is about two employees at a leathergoods shop in Budapest who can barely stand each other, not realizing they are falling in love as anonymous correspondents through their letters.

Ernst Lubitsch was a German-born American film director, producer, writer, and actor. His urbane comedies of manners gave him the reputation of being Hollywood's most elegant and sophisticated director; as his prestige grew, his films were promoted as having "the Lubitsch touch". Among his best known works are Trouble in Paradise (1932), Design for Living (1933), Ninotchka (1939), The Shop Around the Corner (1940), To Be or Not to Be (1942) and Heaven Can Wait (1943).