| Salles | |
| Commune Status: | Commune |
| Arrondissement: | Villeneuve-sur-Lot |
| Canton: | Le Haut agenais Périgord |
| Insee: | 47284 |
| Postal Code: | 47150 |
| Mayor: | Janik Cazette[1] |
| Term: | 2020 - 2026 |
| Intercommunality: | Bastides en Haut-Agenais Périgord |
| Coordinates: | 44.55°N 0.8719°W |
| Elevation M: | 101 |
| Elevation Min M: | 84 |
| Elevation Max M: | 196 |
| Area Km2: | 21.58 |
Salles (in French pronounced as /sal/; Occitan (post 1500);: Salas) is a commune in the Lot-et-Garonne department in south-western France.[2]