Saint-Merd-la-Breuille (French pronunciation: [sɛ̃ mɛʁ la bʁœj]; Occitan: Sent Mèrd la Bruelha) is a commune in the Creuse department, in the Nouvelle-Aquitaine region, France.

In the extreme south-east of the Creuse department, the municipality of Saint-Merd-la-Breuille extends over 40.19 km2. Bordering the departments of Corrèze and Puy-de-Dôme, its territory is crossed by the Méouzette and very briefly by the Ramade. It is bordered to the south by the Feyt stream for nearly five kilometres.

The minimum altitude of 717 metres is located at the extreme south-east, near the place called Les Allys, where the Méouzette leaves the commune and enters on the commune of Laroche-près-Feyt. The maximum altitude of 846 metres is located at the extreme southwest, on the edge of the commune of Eygurande, near the place called Travers.

Crossed by the departmental road 18, the village of Saint-Merd-la-Breuille is located, in orthodromic distances, 23 kilometres north-northeast of Ussel and 31 kilometres southeast of Aubusson.

The municipal territory is also served by the departmental roads 18A4 and 79.

Saint-Merd-la-Breuille borders seven other municipalities, three of which are in the department of Corrèze and two in the department of Puy-de-Dôme.

In the southwest, its territory is less than 500 metres far from the Corrèze municipality of Lamazière-Haute.

Saint Merd is the deformation of Saint Medard de Noyon (Médardus).