Corned beef, or salt beef in some Commonwealth countries, is salt-cured brisket of beef. The term comes from the treatment of the meat with large-grained rock salt, also called "corns" of salt. Sometimes, sugar and spices are added to corned beef recipes. Corned beef is featured as an ingredient in many cuisines.

Most recipes include nitrates, which convert the natural myoglobin in beef to nitrosomyoglobin, giving it a pink color. Nitrates and nitrites reduce the risk of dangerous botulism during curing by inhibiting the growth of Clostridium botulinum bacteria spores, but have been linked to increased cancer risk in mice. Beef cured without nitrates or nitrites has a gray color, and is sometimes called "New England corned beef".

Tinned corned beef was a popular meal throughout numerous wars, including World War I and World War II, during which fresh meat was rationed. It also remains popular worldwide as an ingredient in a variety of regional dishes and as a common part in modern field rations of various armed forces around the world.