| SPU | Atari compressed Spectrum Utilities fileBitmap graphics 
| Others |
| SPU | S-band Polar Ultra
| Others |
| SPU | Saint Paul University
| Others |
| SPU | Samples Per Unit
| Others |
| SPU | Sandstone Porosity Units
| Others |
| SPU | Sardar Patel University
| Others |
| SPU | School Personnel Utilization
| Others |
| SPU | Scientific Products Unit
| Others |
| SPU | Seattle Pacific Univ
| Others |
| SPU | Seattle Pacific University
| Others |
| SPU | Seattle Pacific University's
| Others |
| SPU | Seattle Public Utilities
| Others |
| SPU | Secure Processing Unit
| Others |
| SPU | Security Police Unit
| Others |
| SPU | Security Processing Unit
| Others |
| SPU | Segmented PolyUrethane
| Others |
| SPU | Self Patch Utility
| Others |
| SPU | Sequence Programmer Unit
| Others |
| SPU | Service Pack Update
| Others |
| SPU | Service Publication Unit
| Others |
| SPU | Services Processing Unit
| Others |
| SPU | Sessions Per User
| Others |
| SPU | Shakopee Public Utilities
| Others |
| SPU | Sheep Production Unit
| Others |
| SPU | Shore Patrol Unit
| Others |
| SPU | Short Procedure Unit
| Others |
| SPU | Signal Processing Unit
| Others |
| SPU | Signaling Protocol User
| Others |
| SPU | Silent Package Upgrader
| Others |
| SPU | Simplest Possible Uploader
| Others |
| SPU | Single Particle Unit
| Others |
| SPU | Single Processor Unit
| Others |
| SPU | Small Pick-Up
| Others |
| SPU | Socialist Party Union
| Others |
| SPU | Societies for Pediatric Urology
| Others |
| SPU | Socket Power Unit
| Others |
| SPU | Solar Panel Unit
| Others |
| SPU | Sound Pick Up (microphone)
| Others |
| SPU | Sound Processing Unit
| Others |
| SPU | Southwestern Presbyterian University
| Others |
| SPU | Special Parts Used
| Others |
| SPU | Special Planning Unit
| Others |
| SPU | Special Port Unit
| Others |
| SPU | Special Powers Unit
| Others |
| SPU | Special Projects Unit
| Others |
| SPU | SPecialist, Utility (Women's Reserve)
| Others |
| SPU | Split, Croatia
| Others |
| SPU | Sprout Production Unit
| Others |
| SPU | Standard Product Unit
| Others |
| SPU | Start Power Unit
| Others |
| SPU | Statens Pensjonsfond Utland
| Others |
| SPU | Stereo Pick Up
| Others |
| SPU | Stereo Pick-Up
| Others |
| SPU | Store Pick Up
| Others |
| SPU | Stored Power Unit
| Others |
| SPU | Strategic Performance Unit
| Others |
| SPU | Strategic Planning Unit
| Others |
| SPU | Strategy and Policy Unit
| Others |
| SPU | Stream Processing Unit
| Others |
| SPU | Student Peace Union
| Others |
| SPU | Sub-Picture Unit
| Others |
| SPU | Sub-surface Propulsion Unit
| Others |
| SPU | Subpicture Decoding Unit
| Others |
| SPU | Supra Phrasal Unit
| Others |
| SPU | Synergistic Processing Unit
| Others |
| SPU | Synergistic Processor Unit
| Others |
| SPU | Syomnoe Podayuschee Ustrojstvo
| Others |
| SPU | System Processing Unit
| Others |