The sea otter (Enhydra lutris) is a marine mammal native to the coasts of the northern and eastern North Pacific Ocean. Adult sea otters typically weigh between 14 and 45 kg (30–100 lb), making them the heaviest members of the weasel family, but among the smallest marine mammals. Unlike most marine mammals, the sea otter's primary form of insulation is an exceptionally thick coat of fur, the densest in the animal kingdom. Although it can walk on land, the sea otter is capable of living exclusively in the ocean.

The sea otter inhabits nearshore environments, where it dives to the sea floor to forage. It preys mostly on marine invertebrates such as sea urchins, various mollusks and crustaceans, and some species of fish. Its foraging and eating habits are noteworthy in several respects. Its use of rocks to dislodge prey and to open shells makes it one of the few mammal species to use tools. In most of its range, it is a keystone species, controlling sea urchin populations which would otherwise inflict extensive damage to kelp forest ecosystems. Its diet includes prey species that are also valued by humans as food, leading to conflicts between sea otters and fisheries.

Sea otters, whose numbers were once estimated at 150,000–300,000, were hunted extensively for their fur between 1741 and 1911, and the world population fell to 1,000–2,000 individuals living in a fraction of their historic range. A subsequent international ban on hunting, sea otter conservation efforts, and reintroduction programs into previously populated areas have contributed to numbers rebounding, and the species occupies about two-thirds of its former range. The recovery of the sea otter is considered an important success in marine conservation, although populations in the Aleutian Islands, in California, and in Russia have recently declined or have plateaued at depressed levels. The population in Japan likewise remains small and precarious. For these reasons, the sea otter remains classified as an endangered species.

The sea otter is the heaviest (the giant otter is longer, but significantly slimmer) member of the family Mustelidae, a diverse group that includes the 14 otter species and terrestrial animals such as weasels, badgers, and minks. It is unique among the mustelids in not making dens or burrows, in having no functional anal scent glands, and in being able to live its entire life without leaving the water. The only living member of the genus Enhydra, the sea otter is so different from other mustelid species that, as recently as 1982, some scientists believed it was more closely related to the earless seals. Genetic analysis indicates the sea otter and its closest extant relatives, which include the African speckle-throated otter, Eurasian otter, African clawless otter and Asian small-clawed otter, shared an ancestor approximately 5 million years ago.

Fossil evidence indicates the Enhydra lineage became isolated in the North Pacific approximately 2 million years ago, giving rise to the now-extinct Enhydra macrodonta and the modern sea otter, Enhydra lutris. One related species has been described, Enhydra reevei, from the Pleistocene of East Anglia. The modern sea otter evolved initially in northern Hokkaidō and Russia, and then spread east to the Aleutian Islands, mainland Alaska, and down the North American coast. In comparison to cetaceans, sirenians, and pinnipeds, which entered the water approximately 50, 40, and 20 million years ago, respectively, the sea otter is a relative newcomer to a marine existence. In some respects, though, the sea otter is more fully adapted to water than pinnipeds, which must haul out on land or ice to give birth. The full genome of the northern sea otter (Enhydra lutris kenyoni) was sequenced in 2017 and may allow for examination of the sea otter's evolutionary divergence from terrestrial mustelids. Following their divergence from their most common ancestor five million years ago, sea otters have developed traits dependent on polygenic selection, or the evolution of numerous traits to create hallmark features like thick and oily fur and large bones, compared to their freshwater sister species. Sea otters require these traits to survive the cold waters of the northern Pacific Ocean, in which they spend their entire lives despite occasionally coming out of the water as pups. Sea otters have the thickest fur of any animal – around 160,000 hairs per square centimetre (1,000,000 per square inch) – as they do not have a blubber layer, while their oil glands help matt down their fur and keep it from holding air. In a study, southern and northern sea otter populations were compared against the African clawless otter, and it was determined that aquatic traits like loss of smell and hair thickness independently evolved, evidencing a complex genome of polygenic traits resulting in complex systems. This study was only able to take place after sequencing of sea otter nuclear genomes and through phylogeny to find a close ancestor with which to compare genomes.

Previously, it was suspected that sea otters came from the same evolutionary branch as earless seals, such as harbor and monk seals. Sea otters have experienced numerous population bottlenecks throughout their history, with significant numbers being wiped out 9,000–10,000 generations ago and 300–700 generations ago, long before the fur trade. These previous genetic bottlenecks are responsible for already low genetic diversity amongst species members, making the secondary bottleneck caused by the fur trade more significant. These primary bottlenecks were most likely caused by disease, a common cause for genetic bottlenecks. Estimates place these bottlenecks at leaving around ten to forty animals for about eight to forty-four years. This led to genetic drift, as the populations of northern and southern sea otters were cut off from one another by thousands of miles, leading to significant genomic differences. However, the modern population bottleneck caused by the fur trade of the eighteenth and early twentieth centuries presents the most significant concern to scientists and conservationists attempting to recover population numbers and genetic diversity. Each bottleneck has lowered genomic diversity and thus increased the chance of deleterious genetic drift.

The first scientific description of the sea otter is contained in the field notes of Georg Steller from 1751, and the species was described by Carl Linnaeus in his landmark 1758 10th edition of Systema Naturae. Originally named Lutra marina, it underwent numerous name changes before being accepted as Enhydra lutris in 1922. The generic name, Enhydra, derives from the Ancient Greek εν, en, 'in'; and ύδρα, hydra, 'water', meaning 'in the water', and the specific name derives from the Latin word lutris, meaning 'otter'. It was formerly sometimes referred to as the "sea beaver".

Three subspecies of the sea otter are recognized with distinct geographical distributions. Enhydra lutris lutris (nominate), the Asian sea otter, ranges across Russia's Kuril Islands northeast of Japan, and the Commander Islands in the northwestern Pacific Ocean. In the eastern Pacific Ocean, E. l. kenyoni, the northern sea otter, is found from Alaska's Aleutian Islands to Oregon and E. l. nereis, the southern sea otter, is native to central and southern California. The Asian sea otter is the largest subspecies and has a slightly wider skull and shorter nasal bones than both other subspecies. Northern sea otters possess longer mandibles (lower jaws) while southern sea otters have longer rostrums and smaller teeth.