SEU
- IBM RPG
- IBM System/32
- IBM i
- ISO 50001
- La Seu (disambiguation)
- Saudi Electronic University
- Shoot 'em up
- Sindicato Español Universitario
- Single-event upset
- Social Exclusion Unit
- Southeast University
- Southeast University (Bangladesh)
- Southeastern University (disambiguation)
- St. Edward's University
- Sustainable Energy Utility
- System Support Program