Be Incorporated was an American computer company founded in 1990, best known for the BeOS operating system and BeBox personal computer. Be was founded by former Apple Computer executive Jean-Louis Gassée with capital from Seymour Cray.

Be's corporate offices were located in Menlo Park, California; as well as regional sales offices in France and Japan. The company later relocated to Mountain View in California for the duration of its dissolution.

The main intent of Be was to develop a new operating system using the C++ programming language on a proprietary hardware platform. The BeOS operating system ran on the BeBox, but was later ported to Apple's Power Macs despite resistance from Apple, due to the hardware specifications assistance of Power Computing. In 1998, the system was ported to the Intel x86 architecture, and PowerPC support was reduced, finally being dropped after BeOS R5.