The Battle of Huế (31 January 1968 – 2 March 1968), was a major battle in the Tết Offensive launched by North Vietnam and the Việt Cộng during the Vietnam War. Initially losing control of most of Huế and its surroundings, the combined forces of South Vietnam and the United States gradually recaptured the city after a little over one month of intense fighting. The battle was one of the longest and bloodiest of the war, causing it to negatively affect the American public perception of the war. The battle is widely considered to be one of the toughest and most intense urban battles ever fought.

By the beginning of the North Vietnamese Tet Offensive on 30 January 1968, which coincided with the Vietnamese Tết Lunar New Year, large conventional American forces had been committed to combat operations on Vietnamese soil for almost three years. Highway 1, passing through the city of Huế, was an important supply line for Army of the Republic of Vietnam (ARVN) and United States forces from the coastal city of Da Nang to the Vietnamese Demilitarized Zone (DMZ), the de facto border between North and South Vietnam only 50 kilometers (31 mi) to the north of Huế. The highway also provided access to the Perfume River (Vietnamese: Sông Hương or Hương Giang) at the point where the river ran through Huế, dividing the city into northern and southern parts. Huế was also a base for United States Navy supply boats. Due to the Tết holidays, large numbers of ARVN forces were on leave and the city was poorly defended.

While the ARVN 1st Division had cancelled all Tết leave and was attempting to recall its troops, the South Vietnamese and American forces in the city were unprepared when the Việt Cộng (VC) and the People's Army of Vietnam (PAVN) launched the Tet Offensive, attacking hundreds of military targets and population centers across the country, including Huế. The PAVN-VC forces rapidly occupied most of the city. Over the next month, they were gradually driven out during intense house-to-house fighting led by the Marines and ARVN. In the end, the Allies declared a military victory. The city of Huế was virtually destroyed, and more than 5,000 civilians were killed, including more than 2,000 of them executed by the PAVN and VC. The PAVN-VC lost somewhere between 1,042 and 5,133 killed. Allied forces lost 668 dead and 3,707 wounded.

Huế, the ancient imperial capital city of Vietnam, had a population of nearly 140,000, making it the third largest city in the Republic of Vietnam, commonly known as South Vietnam. The Citadel, or Imperial City, is the walled-in portion of Huế sitting on the north bank of the Perfume River. The walls of the Citadel form a square with sides of 2,500 meters. The outer stone wall is one meter thick, five meters high and is separated from the inner wall by dirt fill. The distance between the walls varies from 75 meters to 17.5 meters. Half the population lived within the Citadel in 1 or 2 story houses surrounded by stone walls.

On the south side of the river was the new city of Huế, which contained most of the government buildings, schools, and the university, set on wide boulevards. Connecting the Citadel and new city were the Trường Tiền Bridge (16°28′05″N 107°35′20″E / 16.468°N 107.589°E / 16.468; 107.589), which carried Highway 1, and further west the Bach Ho rail bridge. Huế had great symbolism, having been the capital of Vietnam under the Nguyễn dynasty from 1802 to 1945. Hồ Chí Minh, Phạm Văn Đồng, Võ Nguyên Giáp and Ngô Đình Diệm had all attended the lycée in the city. Huế had been at the center of the Buddhist crisis of 1963 and the Buddhist Uprising of 1966 and other than the city's Catholics, its population of Buddhists and intellectuals were lukewarm supporters of the Nguyễn Văn Thiệu-Nguyễn Cao Kỳ government.

The North Vietnamese plan for the Tet Offensive was known as the "General Offensive-General Uprising". The General Offensive was to comprise conventional and guerilla military action aimed primarily at the "puppet" South Vietnamese military and government, attempting to destroy their legitimacy among the South Vietnamese population. The General Uprising was the expectation that the oppressed South Vietnamese population would then spontaneously rise up and overthrow the Thiệu-Kỳ government and that this would force the United States to withdraw in the face of the will of the people. The strategic objective at Huế was to capture (or "liberate") and hold the city, leading to the establishment of a revolutionary government. While some senior PAVN leaders were skeptical about the plan, believing that the population was unlikely to rise up and that they could only hold out against the ARVN and U.S. forces for a few days before they would be forced to withdraw, they followed their orders. Younger soldiers were convinced by the party propaganda that they were on the verge of a great victory that would end the war. When the PAVN and VC forces left their base camps west of Huế to commence the attack they had no intention of returning.

The ARVN and Military Assistance Command Vietnam (MACV) were largely unprepared for the Tet Offensive. MACV's focus was on the Battle of Khe Sanh, where a PAVN assault was believed to be imminent. In preparation for this, MACV was in the middle of Operation Checkers: moving the 1st Marine Division to Quảng Trị Province in order to support Khe Sanh and defeat any other PAVN attack across the DMZ.

The headquarters of ARVN Brigadier General Ngô Quang Trưởng's 1st Division was located in the Mang Ca Garrison, a minifortress in the northeast corner of the Citadel. Apart from the headquarters staff and a handful of support units, the only combat units in the Citadel were the division's 36-man Reconnaissance Platoon and its reaction force, the elite Hac Bao (Black Panther) Reconnaissance Company. 3 kilometers (1.9 mi) southwest of the Citadel, on the north bank of the Perfume River, was the Van Thanh divisional training center and a two-gun detachment of 105mm howitzers. 2 kilometers (1.2 mi) south of the Perfume River and just west of Highway 1 was the Tam Thai military camp, headquarters of the ARVN 7th Armored Squadron Regiment equipped with M41 Walker Bulldog tanks. About 2 kilometers (1.2 mi) to its southwest was the 101st Engineering Company compound (16°26′13″N 107°34′55″E / 16.437°N 107.582°E / 16.437; 107.582). The 1st Division's units were spread throughout I Corps, two battalions of the 3rd Infantry Regiment were west of Huế, one on a routine sweep mission and the other undergoing training at the Van Thanh center, while the remaining two battalions of the regiment were searching for the PAVN-VC near the coast southeast of Huế. The 1st Regiment was stationed near Quảng Trị 50 kilometers (31 mi) to the northwest and the 2nd Regiment was another twelve kilometers farther up Highway 1 near Đông Hà. Under I Corps command, but available to Trưởng upon his request were two battalions of the ARVN 1st Airborne Task Force and a troop of armored personnel carriers from the 7th Armored Cavalry Squadron at PK-17, the ARVN base located near a road marker on Highway 1, 17 kilometers (11 mi) north of Huế.