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ABC, or the American Broadcasting Company, is a television and radio network in the United States, set up in 1943. ABC is now owned by the Walt Disney Company and has its headquarters in New York.

This network, together with the Columbia Broadcasting System (CBS) and the National Broadcasting Company (NBC), is one of the "Big Three," the three major TV networks in the United States today. It is sometimes called the Alphabet Network, because its name, "ABC," uses the first three letters of the Latin alphabet.

美国广播公司(ABC)是美国三大广播公司(另外两家为CBS和NBC)之一，全称为American Broadcasting Company，总部在纽约市。美国广播公司成立于1943年，是这三大广播公司之中成立较晚的一家。但是从20世纪70年代开始，它大胆改革，制作出大批优秀节目，收视率很高。

美国广播公司现隶属于沃尔特·迪斯尼公司。有时，美国广播公司也被称为Alphabet Network，因为它英文名字的简称ABC正好是字母表(alphabet)的前三个字母。