SPU can stand for:

Government Seattle Public Utilities, a public utility agency Sheffield Political Union, a former organisation established to campaign for Parliamentary Reform Socialist Party of Ukraine, a political party Statens pensjonsfond Utland (Norwegian, "Government Pension Fund Global"), one of two sovereigh wealth funds under the umbrella of the Government Pension Fund of Norway Suomen Pyöräilyunioni, the Finnish governing body of cycling

Education Organizations Saint Paul University System, Philippines Former US Student Peace Union

Universities Saint Paul University in Ottawa, Ontario, Canada Saint Peter's University in Jersey City, New Jersey Sankalchand Patel University in Visnagar, Gujarat, India Sardar Patel University in Vallabh Vidyanagar, Gujarat, India Seattle Pacific University in Seattle, Washington, United States Slobomir University in Slobomir, Republika Srpska, Bosnia and Herzegovina Sol Plaatje University in Kimberley, Northern Cape, South Africa Sripatum University in Chatuchak, Bangkok, Thailand Sulaimani Polytechnic University in Sulaymaniyah, Kurdistan Region, Iraq Syrian Private University in Damascus, Syria

Technology Synergistic Processing Unit in the Sony-IBM-Toshiba cell microprocessor

Transportation Split Airport, IATA airport code SPU Staplehurst railway station, National Rail code SPU