SoHo, sometimes written Soho (South of Houston Street), is a neighborhood in Lower Manhattan, New York City. Since the 1970s, the neighborhood has been the location of many artists' lofts and art galleries, and has also been known for its variety of shops ranging from trendy upscale boutiques to national and international chain store outlets. The area's history is an archetypal example of inner-city regeneration and gentrification, encompassing socioeconomic, cultural, political, and architectural developments.

The name "SoHo" derives from the area being "South of Houston Street", and was coined in 1962 by Chester Rapkin, an urban planner and author of The South Houston Industrial Area study, also known as the "Rapkin Report". The name also recalls Soho, an area in London's West End.

Almost all of SoHo is included in the SoHo–Cast Iron Historic District, which was designated by the New York City Landmarks Preservation Commission in 1973, extended in 2010, and was listed on the National Register of Historic Places and declared a National Historic Landmark in 1978. It consists of 26 blocks and approximately 500 buildings, many of them incorporating cast-iron architectural elements. Many side streets in the district are paved with Belgian blocks.

SoHo is part of Manhattan Community District 2 and its primary ZIP Codes are 10012 and 10013. It is patrolled by the 1st and 5th Precincts of the New York City Police Department.