So Paulo is one of 27 states of Brazil, located southwest of the Southeast Region. The state area is 248,222.362 km² (95,839.190 sq mi), most of the north of the Tropic of Capricorn, and the 12th unit of the Brazilian federation in area and the second in the Southeast region, behind only Minas Gerais.

So Paulo (/sa palo/, Portuguese: [sPw pawlu]; Portuguese for 'Saint Paul') is the most populous city in Brazil and the capital of the state of So Paulo.