In mathematics, a non-measurable set is a set which cannot be assigned a meaningful "volume". The mathematical existence of such sets is construed to provide information about the notions of length, area and volume in formal set theory. In Zermelo–Fraenkel set theory, the axiom of choice entails that non-measurable subsets of ${\displaystyle \mathbb {R} }$ exist.

The notion of a non-measurable set has been a source of great controversy since its introduction. Historically, this led Borel and Kolmogorov to formulate probability theory on sets which are constrained to be measurable. The measurable sets on the line are iterated countable unions and intersections of intervals (called Borel sets) plus-minus null sets. These sets are rich enough to include every conceivable definition of a set that arises in standard mathematics, but they require a lot of formalism to prove that sets are measurable.

In 1970, Robert M. Solovay constructed the Solovay model, which shows that it is consistent with standard set theory without uncountable choice, that all subsets of the reals are measurable. However, Solovay's result depends on the existence of an inaccessible cardinal, whose existence and consistency cannot be proved within standard set theory.