The American Broadcasting Company (ABC) is an American television network. Created in 1943 from the former NBC Blue radio network, ABC is owned by The Walt Disney Company and is part of Disney-ABC Television Group. It first broadcast on television in 1948. Corporate headquarters are in Manhattan in New York City, while programming offices are in Burbank, California adjacent to the Walt Disney Studios and the Walt Disney Company corporate headquarters. ABC is the most watched television network in the United States as of 2008.

The current slogan is "Start Here", except television idents continue to use the former "America's Broadcasting Company" slogan. Before the "America's Broadcasting Company" slogan, television idents used the full corporate name from 1997-2000.