The three-letter acronym SBU may refer to:
- Military and defense
- Security Service of Ukraine or Sluzhba Bezpeky Ukrayiny (SBU).
- Sensitive but unclassified, a U.S. designation of information
- SBU Corsair, an aircraft
- Special Boarding Unit
- Universities
- Stony Brook University, a public, coeducational research university in Stony Brook, New York, USA
- St. Bonaventure University
- Shahid Beheshti University, Tehran, Iran
- South Bank University, now London South Bank University
- Southwest Baptist University, in Missouri, USA
- Business
- Strategic business unit, a business unit within the overall corporate identity
- Sequential build-up, a printed circuit board manufacturing technology
- Stanbic Bank (Uganda) Limited, a commercial bank in Uganda
- Technologies
- Standard Build Unit, a term coined by the Linux From Scratch book
- Self-balancing unicycle
- Others
- Sinfonisches Blasorchester Ulm, Sinfonic Wind Orchestra Ulm, a German orchestra