| Flats, Nebraska | |
| Settlement Type: | Ghost town |
| Pushpin Map: | USA Nebraska#USA |
| Pushpin Label: | Flats |
| Subdivision Type: | Country |
| Subdivision Name: |  United States |
| Subdivision Type1: | State |
| Subdivision Type2: | County |
| Subdivision Name2: | McPherson |
| Established Title: | Founded |
Flats is an extinct town in McPherson County, Nebraska, United States. The GNIS classifies it as a populated place.
A post office was established at Flats in 1919, and remained in operation until it was discontinued in 1972.[1] Flats derives its name from Lombard Flats, an early farm in the area.[2]