Atlas Comics was the 1950s comic-book publishing label that evolved into Marvel Comics. Magazine and paperback novel publisher Martin Goodman, whose business strategy involved having a multitude of corporate entities, used Atlas as the umbrella name for his comic-book division during this time. Atlas evolved out of Goodman's 1940s comic-book division, Timely Comics, and was located on the 14th floor of the Empire State Building. This company is distinct from the 1970s comic-book company, also founded by Goodman, that is known as Atlas/Seaboard Comics.

Atlas Comics was the successor of Timely Comics, the company that magazine and paperback novel publisher Martin Goodman founded in 1939, and which had reached the peak of its popularity during the war years with its star characters the Human Torch, the Sub-Mariner and Captain America. The early to mid-1950s found comic books falling out of fashion due to competition from television and other media.

Timely largely stopped producing superhero comics with the cancellation of Captain America Comics at issue #75 (cover-dated Feb. 1950), by which time the series had already been titled Captain America's Weird Tales for two issues, with the finale featuring only anthological suspense stories and no superheroes. The company's flagship title, Marvel Mystery Comics, starring the Human Torch, had already ended its run with #92 in June 1949, as had Sub-Mariner Comics with #32 the same month, and The Human Torch with #35 in March 1949. Timely made one more attempt at superheroes with the publication of Marvel Boy #1-2 (Dec. 1950 - Feb. 1951), which was retitled Astonishing with issue #3 (April 1951) and continued the Marvel Boy feature through #6 (Oct. 1951).

In the absence of superheroes, Goodman's comic book line expanded into a wide variety of genres, producing horror, Westerns, humor, talking animal, drama, crime, war, jungle, romance, espionage, medieval adventure, Bible stories and sports comics. As did other publishers, Atlas also offered comics about models and career women.

Goodman began using the logo of the Atlas News Company, the newsstand-distribution company he owned, on comics cover-dated November 1951, even though another company, Kable News, continued to distribute his comics through the August 1952 issues, with its "K" logo and the logo of the independent distributors' union appearing alongside the Atlas globe. The Atlas logo united a line put out by the same publisher, staff and freelancers through 59 shell companies, from Animirth Comics to Zenith Publications. Soon afterwards, the company rejoined the Association of Comics Magazine Publishers and begin using the "star" logo of ACMP on comics cover-dated between April 1952 and January 1955 on its titles, prior to the establishment of the Comics Code Authority.

Atlas attempted to revive superheroes in Young Men #24-28 (Dec. 1953 - June 1954) with the Human Torch (art by Syd Shores and Dick Ayers, variously), the Sub-Mariner (drawn and most stories written by Bill Everett) and Captain America (writer Stan Lee, artist John Romita Sr.). The short-lived revival also included restarts of Sub-Mariner Comics (issues #33-42, April 1954 - Oct. 1955) and Captain America (#76-78, May-Sept. 1954). All three superheroes also appeared in the final two issues of Men's Adventures (#27-28, May–July 1954).

Goodman's publishing strategy for Atlas involved what he saw as the proven route of following popular trends in TV and movies — Westerns and war dramas prevailing for a time, drive-in movie monsters another time — and even other comic books, particularly the EC horror line. As Marvel/Atlas editor-in-chief Stan Lee told comic-book historian Les Daniels, Goodman "would notice what was selling, and we'd put out a lot of books of that type." Commented Daniels, "The short-term results were lucrative; but while other publishers took the long view and kept their stables of heroes solid, Goodman let his slide."

While Atlas had some horror titles, such as Marvel Tales, as far back as 1949, the company increased its output dramatically in the wake of EC's success. Lee recalled, "[I]t was usually based on how the competition was doing. When we found that EC's horror books were doing well, for instance, we published a lot of horror books." Until the early 1960s, when Lee, Jack Kirby and Steve Ditko would help revolutionize comic books with the advent of the Fantastic Four and Spider-Man, Atlas was content to flood newsstands with profitable, cheaply produced product — often, despite itself, beautifully rendered by talented if low-paid artists.