SPU

• Seattle Public Utilities, a public utility agency
• Sheffield Political Union, a former organisation established to campaign for Parliamentary Reform
• Socialist Party of Ukraine, a political party
• Statens pensjonsfond Utland (Norwegian, "Government Pension Fund Global"), one of two sovereigh wealth funds under the umbrella of the Government Pension Fund of Norway
• Suomen Pyöräilyunioni, the Finnish governing body of cycling

• Saint Paul University System, Philippines
• Former US Student Peace Union

• Saint Paul University in Ottawa, Ontario, Canada
• Saint Peter's University in Jersey City, New Jersey
• Sankalchand Patel University in Visnagar, Gujarat, India
• Sardar Patel University in Vallabh Vidyanagar, Gujarat, India
• Seattle Pacific University in Seattle, Washington, United States
• Slobomir University in Slobomir, Republika Srpska, Bosnia and Herzegovina
• Sol Plaatje University in Kimberley, Northern Cape, South Africa
• Sripatum University in Chatuchak, Bangkok, Thailand
• Sulaimani Polytechnic University in Sulaymaniyah, Kurdistan Region, Iraq
• Syrian Private University in Damascus, Syria

• Synergistic Processing Unit in the Sony-IBM-Toshiba cell microprocessor

• Split Airport, IATA airport code SPU
• Staplehurst railway station, National Rail code SPU

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