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ABC, or the American Broadcasting Company, is a television and radio network in the United States, set up in 1943. ABC is now owned by the Walt Disney Company and has its headquarters in New York.

This network, together with the Columbia Broadcasting System (CBS) and the National Broadcasting Company (NBC), is one of the "Big Three," the three major TV networks in the United States today. It is sometimes called the Alphabet Network, because its name, "ABC," uses the first three letters of the Latin alphabet.

美國(guó)廣播公司(ABC)是美國(guó)三大廣播公司(另外兩家為CBS和NBC)之一，全稱為American Broadcasting Company，總部在紐約市。美國(guó)廣播公司成立于1943年，是這三大廣播公司之中成立較晚的一家。但是從20世紀(jì)70年代開始，它大膽改革，制作出大批優(yōu)秀節(jié)目，收視率很高。

美國(guó)廣播公司現(xiàn)隸屬于沃爾特·迪斯尼公司。有時(shí)，美國(guó)廣播公司也被稱為Alphabet Network，因?yàn)樗⑽拿值暮?jiǎn)稱ABC正好是字母表(alphabet)的前三個(gè)字母。