Eliot Laurence Spitzer (born June 10, 1959) is an American politician and attorney who served as the 54th governor of New York from 2007 until his resignation in 2008 after a prostitution scandal. A member of the Democratic Party, he was also the 63rd attorney general of New York from 1999 to 2006.

Born in the Bronx, Spitzer attended Princeton University and earned his Juris Doctor degree from Harvard Law School. He began his career as an attorney in private practice with New York law firms before becoming a prosecutor with the office of the New York County (Manhattan) District Attorney. Spitzer defeated Republican incumbent Dennis Vacco in 1998 to become state attorney general, earning a reputation as the "Sheriff of Wall Street" for his efforts to curb corruption in the financial services industry. He was elected governor of New York in 2006 by the largest margin of any candidate, but his tenure lasted less than two years after it was uncovered he patronized a prostitution ring. He resigned immediately following the scandal, with the remainder of his term served by David Paterson, his lieutenant governor.

Since leaving the governorship, Spitzer has worked as a television host and an adjunct instructor at City College of New York, along with engaging in real estate activity and making private investments in a start-up company. He also ran for New York City Comptroller in 2013, losing the Democratic nomination to eventual winner Scott Stringer.