SO (and variations) may refer to:
- So (kana), the romanisation of the Japanese kana そ and ソ
- Somalia ISO 3166-1 alpha-2 country code
- .so, the top-level Internet domain of Somalia
- Somali language, (ISO 639)
- Special Olympics, an international organization created to help people with intellectual disabilities develop self-confidence and social skills through sports training and competition
- Significant other
- Só (disambiguation)
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