FSO may stand for:
- Fabryka Samochodów Osobowych, a Polish passenger car company
- Federal Protective Service of Russia responsible for the security of Russian state officials.
- Floating Storage and Offloading, system, is an offshore oil and gas vessel
- Foreign Service Officer, government employee working for their country in a foreign country
- Free Space Optics, a wireless data transmission technology based on light
- Forest Section Officer, an officer in the State Forest Services of the Government of India
- "Fédération Suisse des Ostéopathes", The Swiss Federation of Osteopaths which gathers most full time, exclusive osteopaths in Switzerland
- freesmartphone.org, a framework for operating systems for mobile phones - part of the development by Openmoko for their software stack
- FileSystemObject - a Component Object Model class enabling a program or script to create, read, update and delete folders and files of the computer on which it is being run
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