Gaumont SA (French: [ɡomɔ̃]) is a French film and television production and distribution company headquartered in Neuilly-sur-Seine, France. Founded by the engineer-turned-inventor Léon Gaumont (1864–1946) in 1895, it is the oldest extant film company in the world, established before other studios such as Pathé (founded in 1896), Titanus (1904), Nordisk Film (1906), Universal, Paramount, and Nikkatsu (all founded in 1912).

Gaumont predominantly produces, co-produces, and distributes films, and in 2011, 95% of Gaumont's consolidated revenues came from the film division. The company is also a producer of TV series through Gaumont Télévision and animation through Gaumont Animation as well as its existing French production features. Gaumont is run by Nicolas Seydoux (chairman) and Sidonie Dumas (CEO).

Originally dealing in photographic apparatus, the company began producing short films in 1897 to promote its make of camera-projector. Léon Gaumont's secretary Alice Guy-Blaché became the motion picture industry's first female director, and she went on to become the Head of Production of the Gaumont film studio from 1897 to 1907. From 1905 to 1914, its Cité Elgé studios (from the normal French pronunciation of the founder's initials L-G) in La Villette, France were the largest in the world. Gaumont began producing full-length feature films in 1908.

In 1908, Gaumont released La Fantasmagori, directed by Émile Cohl, considered the first animated film.

Gaumont also launched into movie theaters around 1908. In 1911, Gaumont opened the largest cinema in the world, the Gaumont Palace, which was located in Paris and had up to 6,400 seats. It was demolished in 1973.

In 1913, Louis Feuillade, artistic director of the company, persuaded Léon Gaumont to acquire the rights to the Fantômas series of novels. The adaptation was a significant success. Louis Feuillade's Fantômas, regarded as the first cinematic serial, marked a major turning point in film history. The series not only enabled the Gaumont company to compete with Pathé, the global leader in cinema at the time, but also launched the popularity of the cinematic serial and played a key role in popularizing suspense and detective thrillers, genres that were relatively uncommon at the time.

From 1914 to 1915, Léonce Perret took over as artistic director of Gaumont after Louis Feuillade's departure for the front.

Louis Feuillade was demobilized in 1915 due to heart problems. He took the opportunity to return to the Gaumont studio. At the same time, competitor Pathé was preparing to release its cinematic serial The Perils of Pauline and in France (after the huge success of the French saga in the United States). Léon Gaumont then commissioned Louis Feuillade to create a series to counter that of Charles Pathé, which gave birth to the director's most iconic work: Les Vampires, a cinematic serial of ten episodes, released at a rate of one per month Filming conditions, in the midst of the First World War, were particularly difficult: the actors could be mobilized at any moment. Gaumont and Louis Feuillade adapted by masking secondary characters, or by killing off protagonists whose actors were going to be mobilized. The script was created day by day to be able to adjust. Les Vampires became one of Gaumont's biggest successes and popularized the archetype of the femme fatale throughout the world, notably thanks to the character of Irma Vep (an anagram of the word "vampire"), played by the actress Musidora.