Jeffrey Koons (born January 21, 1955) is an American artist known for working with popular culture subjects and his reproductions of banal objects—such as balloon animals produced in stainless steel with mirror-finish surfaces. He lives and works in both New York City and his hometown of York, Pennsylvania.

His works have sold for substantial sums, including at least one world record auction price for a work by a living artist. On November 12, 2013, Koons's Balloon Dog (Orange) sold at Christie's Post-War and Contemporary Art Evening Sale in New York City for US$58.4 million, above its high US$55 million estimate, becoming the most expensive work by a living artist sold at auction. The price topped Koons's previous record of US$33.7 million and the record for the most expensive living artist, held by Gerhard Richter, whose 1968 painting, Domplatz, Mailand, sold for US$57.1 million at Sotheby's on May 14, 2013. Balloon Dog (Orange) was one of the first of the Balloon dogs to be fabricated, and had been acquired by Greenwich collector Peter Brant in the late 1990s.

Critics are sharply divided in their views of Koons. Some view his work as pioneering and of major art-historical importance. Others dismiss his work as kitsch, crass, and based on cynical self-merchandising. Koons has stated that there are no hidden meanings in his works, nor any critiques.