SPU Strategy and Policy Unit
SPU Synergistic Processor Unit
SPU Short Procedure Unit (various hospitals)
SPU Society for Pediatric Urology
SPU Sub-Picture Unit
SPU Secure Processing Unit
SPU Strategic Procurement Unit
SPU Service de Pédagogie Universitaire (French: Department of University Education; University of Namur; Belgium)
SPU Socket Power Unit
SPU Subsystem Power Unit
SPU SAP Processing Unit
SPU Sociedad Peruana de Urología
SPU S-Band Polar Ultra
SPU Special Planning Unit
SPU Simulator Processor Unit
SPU Service Publication Unit
SPU Stage Pré-Universitaire (French: Pre-University Course)
SPU Shard Productions Underground (online video group)
SPU Supra-Phrasal Unit (linguistics)
SPU Solar Panel Unit
SPU Single Package Unit
SPU Sheep Production Unit
SPU Socialist Party of Ukraine
SPU Sound Pick-Up
SPU Special Purpose Unit
SPU Southern Polytechnic University
SPU Special Police Unit
SPU Segmented Polyurethane
SPU Sardar Patel University (Vallabh Vidyanagar, Gujarat, India)
SPU Seattle Pacific University
SPU Signal Processing Unit
SPU Southern Polytechnic University (Georgia)
SPU Seattle Public Utilities
SPU State Power Utility (India)
SPU Sound Processing Unit
SPU Somos un Pueblo Unido (Spanish: We Are a United Town; New Mexico)
SPU Split, Croatia (Airport Code)
SPU System Processing Unit
SPU Sripatum University (Thailand)
SPU Solids Processing Unit