| Salles | |
| Commune Status: | Commune |
| Image Coat Of Arms: | Blason ville fr Salles (Gironde).svg |
| Arrondissement: | Arcachon |
| Canton: | Les Landes des Graves |
| Insee: | 33498 |
| Postal Code: | 33770 |
| Mayor: | Bruno Bureau[1] |
| Term: | 2020 - 2026 |
| Intercommunality: | Val de l'Eyre |
| Coordinates: | 44.5528°N -0.8681°W |
| Elevation M: | 41.5 |
| Elevation Min M: | 7 |
| Elevation Max M: | 76 |
| Area Km2: | 137.98 |
Salles (pronounced as /fr/; oc|label=[[Gascon dialect|Gascon]]|Salas) is a commune in the Gironde department, Nouvelle-Aquitaine, southwestern France.