| Salles | |
| Commune Status: | Commune |
| Image Coat Of Arms: | Blason ville fr Salles 79.svg |
| Arrondissement: | Niort |
| Canton: | Celles-sur-Belle |
| Insee: | 79303 |
| Postal Code: | 79800 |
| Mayor: | Régis Billerot[1] |
| Term: | 2020 - 2026 |
| Coordinates: | 46.3861°N -0.0983°W |
| Elevation M: | 100 |
| Elevation Min M: | 72 |
| Elevation Max M: | 143 |
| Area Km2: | 7.77 |
Salles (in French pronounced as /sal/) is a commune in the Deux-Sèvres department in western France.