Sulfate-reducing microorganisms (SRM) or sulfate-reducing prokaryotes (SRP) are a group composed of sulfate-reducing bacteria (SRB) and sulfate-reducing archaea (SRA), both of which can perform anaerobic respiration utilizing sulfate (SO²⁻
₄) as terminal electron acceptor, reducing it to hydrogen sulfide (H₂S). Therefore, these sulfidogenic microorganisms "breathe" sulfate rather than molecular oxygen (O₂), which is the terminal electron acceptor reduced to water (H₂O) in aerobic respiration.

Most sulfate-reducing microorganisms can also reduce some other oxidized inorganic sulfur compounds, such as sulfite (SO²⁻
₃), dithionite (S
₂O²⁻
₄), thiosulfate (S
₂O²⁻
₃), trithionate (S
₃O²⁻
₆), tetrathionate (S
₄O²⁻
₆), elemental sulfur (S₈), and polysulfides (S²⁻
_n). Depending on the context, "sulfate-reducing microorganisms" can be used in a broader sense (including all species that can reduce any of these sulfur compounds) or in a narrower sense (including only species that reduce sulfate, and excluding strict thiosulfate and sulfur reducers, for example).

Sulfate-reducing microorganisms can be traced back to 3.5 billion years ago and are considered to be among the oldest forms of microbes, having contributed to the sulfur cycle soon after life emerged on Earth.

Many organisms reduce small amounts of sulfates in order to synthesize sulfur-containing cell components; this is known as assimilatory sulfate reduction. By contrast, the sulfate-reducing microorganisms considered here reduce sulfate in large amounts to obtain energy and expel the resulting sulfide as waste; this is known as dissimilatory sulfate reduction. They use sulfate as the terminal electron acceptor of their electron transport chain. Most of them are anaerobes; however, there are examples of sulfate-reducing microorganisms that are tolerant of oxygen, and some of them can even perform aerobic respiration. No growth is observed when oxygen is used as the electron acceptor. In addition, there are sulfate-reducing microorganisms that can also reduce other electron acceptors, such as fumarate, nitrate (NO⁻
₃), nitrite (NO⁻
₂), ferric iron (Fe³⁺), and dimethyl sulfoxide (DMSO).

In terms of electron donor, this group contains both organotrophs and lithotrophs. The organotrophs oxidize organic compounds, such as carbohydrates, organic acids (such as formate, lactate, acetate, propionate, and butyrate), alcohols (methanol and ethanol), aliphatic hydrocarbons (including methane), and aromatic hydrocarbons (benzene, toluene, ethylbenzene, and xylene). The lithotrophs oxidize molecular hydrogen (H₂), for which they compete with methanogens and acetogens in anaerobic conditions. Some sulfate-reducing microorganisms can directly use metallic iron (Fe⁰, also known as zerovalent iron, or ZVI) as electron donor, oxidizing it to ferrous iron (Fe²⁺).